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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN
O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
These appeal of the Revenue are directed against the common order of the Commissioner of Income Tax (Appeals)-18, Chennai dated 07.10.2016 and pertains to the assessment years 2008-09, 2009-10 & 2010-11.
When the appeals are taken for hearing both the Ld. counsel for the assessee Shri S. Sridhar and the Ld. Departmental Representative Shri S.V.M. Prasad submitted that the tax effect involved in these appeal are less than Rs.10 lakhs. In view of the latest circular issued by the Central Board of Direct Taxes (CBDT), instructing its officers not to file an appeal before this Tribunal, wherein the tax effect is less than Rs.10 lakhs, this Tribunal is of the considered opinion that the appeals filed by the Revenue are not maintainable. Accordingly the appeals of the Revenue stands dismissed.
In the result, all the appeals of the Revenue stands dismissed.
Order pronounced in the open court on 30th May, 2017 at Chennai.