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Income Tax Appellate Tribunal, “B”, BENCH KOLKATA
Before: SHRI J.SUDHAKAR REDDY, AM &
Per J.Sudhakar Reddy, AM: This appeal is filed by the revenue. As the tax effect in the appeal of the revenue is below Rs.10 lakhs, therefore, the same is not maintainable in terms of the CBDT Circular No.21/2015, dated 10th December, 2015. 2. In the result, appeal filed by the revenue is dismissed. Order pronounced in the open court on this 25/04/2017. (S.S.VISWANETHRA RAVI) (J. SUDHAKAR REDDY) "या"यक सद"य / JUDICIAL MEMBER लेखा सद"य / ACCOUNTANT MEMBER कोलकाता /Kolkata; "दनांक Dated 25/04/2017 "काश "म"ा/Prakash Mishra,Sr.PS. आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant-DCIT,CC-XVI, Kolkata
""यथ" / The Respondent.-Bengal EMTA Coal Mines. Ltd 3. आयकर आयु"त(अपील) / The CIT(A), Kolkata. आदेशानुसार/ BY ORDER, 4. आयकर आयु"त / CIT "वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण, कोलकाता / DR, ITAT, Kolkata 5. सहायक पंजीकार 6. गाड" फाईल / Guard file. (Asstt.