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Income Tax Appellate Tribunal, Kolkata Bench, KOLKATA
Before: SRI ABY T.VARKEY & DR. A. L. SAINI
ORDER Per Aby T.Varkey, JM
This is an appeal by the Revenue against the order dated 12.12.2012 of CIT(A)-VIII relating to A.Y.2009-10.
At the outset we take note that the tax effect of the instant appeal preferred by the Revenue is less than Rs. 10,00,000/- , so as per the CBDT circular no. 21/2015 dt. 10.12.2015 the appeal shall be withdrawn or not pressed. We take note that the instant appeal preferred by the Revenue is hit by the aforesaid circular of the CBDT and, therefore, on this account the appeal need not be pursued further.
In case if the Department is of the opinion that the tax-effect is more than Rs.10,00,000/-, it is at liberty to file a Miscellaneous Application for recalling the order in accordance to law.
M/s. Tata Steel Processing & Distribution Ltd. A.Yr. 2009-10.
In the result, the appeal of the Revenue stands dismissed.
Order pronounced in the open Court on 22.02.2017 Sd/- Sd/- [Dr. A.L.Saini] [A.T.Varkey] Accountant Member Judicial Member Dated : 22.02.2017 {SC SPS} Copy of the order forwarded to: 1. Appellant/Assessee - 2. Respondent : 3. CIT(A)- 4. CIT 4. CIT(DR), Kolkata Benches, Kolkata. True Copy By order