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Income Tax Appellate Tribunal, MUMBAI BENCHES “G”, MUMBAI
Before: Shri Mahavir Singh, & Shri Ashwani Taneja
आदेश / O R D E R Per Ashwani Taneja (Accountant Member): This appeal has been filed by the Revenue against order of Ld. order of Ld. Commissioner of Income Tax (Appeals)Mumbai-44, {(in short ‘CIT(A)’}, passed against assessment order u/s 143(3) of the Act, for the A.Y 2009-10.
During the course of hearing none appeared on behalf of the assessee. It was informed by the Ld. DR that the tax effect Chandulal M. Vohera 2 in this case is less than Rs. 10,00,000/-, therefore, appeal of the Revenue was not maintainable and it should be treated as withdrawn. In view of circular of the Central Board of Direct Taxes No.21/2015 dated 10th December, 2015.
It is noted by us that tax effect of this case is less than Rs.10,00,000/-, therefore appeal of the Revenue was not maintainable, in view of aforesaid circular of Board. Thus, the appeal filed by the Revenue is dismissed. Our order will have no bearing on the merit of this case.
In the result, the appeal filed by the Revenue is dismissed.
Order pronounced in the open court on 24th November 2016.