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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY & SHRI N.K. PRADHAN
Aforesaid appeal at the instance of the Department is directed against the order dated 29th January 2015, passed by the learned Commissioner (Appeals)–26, Mumbai, for assessment year 2011–12.
At the outset, the learned Departmental Representative submitted before us that the tax effect pertaining to the amount disputed by the Department is less than the monitory limit of ` 10 lakh
2 Hari Om Builders & Developers fixed by the CBDT in Circular no.21 of 2015 dated 10th December 2015, in relation to appeal before the Income Tax Appellate Tribunal. Taking into consideration the aforesaid submissions of the learned Departmental Representative and also finding that the CBDT circular under reference applies retrospectively, even to pending appeals, we dismiss the appeal of the Department as not maintainable.
In the result, appeal stands dismissed. Order pronounced in the open Court on 16.12.2016