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Income Tax Appellate Tribunal, ‘ D’ BENCH : CHENNAI
Before: SHRI ABRAHAM P. GEORGE & SHRI G. PAVAN KUMAR
आदेश / O R D E R
PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER:
This appeal of the Revenue is directed against an order dated 30.11.2016 of the Commissioner of Income-tax (Appeals)-3, Chennai.
Bench pointed out to the ld. Departmental Representative 2. that the total income assessed itself was only �3,28,638/- and the tax . :- 2 -: effect was less than ten lakhs. Bench queried whether the appeal will lie, in view of CBDT Circular No.21/2015, dated 10.12.2015.
Ld. Departmental Representative fairly agreed that tax effect was less than the limit mentioned in the CBDT circular.
We have considered the submissions and perused the orders 4. of the authorities below. Ld. Departmental Representative could not point out whether the case fell within any of the exemptions mentioned in Circular No.21/2015, dated 10.12.2015. As per this circular an appeal of the Revenue will not lie before this Tribunal where the tax effect is less than �10,00,000/-.