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Income Tax Appellate Tribunal, “C” BENCH, CHENNAI
Before: SHRI SANJAY ARORA & SHRI G. PAVAN KUMAR
आदेश /O R D E R
PER G. PAVAN KUMAR, JUDICIAL MEMBER:
The appeal filed by the Revenue is directed against order of the Commissioner of Income Tax (Appeals)-15, Chennai in 15/2015-16 dated 23.09.2016 for the assessment year 2012-13 passed u/s. 143(3) and 250 of the Income Tax Act, 1961 (herein after referred to as 'the Act').
:-2-: I.T.A. No. 3318/Mds/2016
At the time of hearing none appeared on behalf of the assessee and the Ld. DR conceded and filed letter dated 01.03.2007 as the tax effect in this appeal is less than monetary limit of Rs. 10,00,000/-, fixed by the CBDT to filed an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 21/2015, dated 10th December, 2015 and the Revenue authorities are precluded from filing and prosecuting the appeal before the Tribunal. Accordingly, Revenue appeal is dismissed as un-admitted.
In the result, the appeal of the Revenue is dismissed.
Order pronounced on Friday, the 03rd day of March, 2017 at Chennai.