Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘ A’ (SMC
Before: SHRI GEORGE MATHAN]
आदेश / O R D E R
This is an appeal filed by the Department against the order of the ld. Commissioner of Income Tax (Appeals)-2, Madurai, in appeal No.0189/2014-15, dated 08.11.2016 for the assessment year 2008-2009.
Shri. V. Nandakumar represented on behalf of the Revenue and none appeared on behalf of the assessee.
ITA No. 75/Mds/2017 :- 2 -:
Ld. Departmental Representative fairly admitted that 3. �8,28,985/- disallowance deleted by the ld. Commissioner of Income Tax (Appeals) and tax effect thereof was less than the limit mentioned in the CBDT circular.
I have considered the submissions of the ld. Departmental 4. Representative. By virtue of Circular No.21/2015, dated 10.12.2015, an appeal of the Revenue would not lie before this Tribunal where the tax effect is less than �10,00,000/-.
In the result, the appeal of the Revenue stands dismissed. 5.
Order pronounced in the open court at the time of hearing on Thursday, the 18th day of May , 2017, at Chennai.