ITO, CHENNAI vs. C.E.CHANDRASEKAR, CHENNAI

This appeal of the revenue is directed against the order of the CIT(A) -4, Chennai dated 13.02.2016 and pertains to Assessment Year 2012-13.

When the appeal was taken up for hearing, both Shri A.V.Sreekanth, the learned department representative and Shri Y.Sridhar, the learned representative for the assessee very fairly conceded that the tax effect involved in this case is less than Rs.10,00,000/-. Therefore, in view of the circular of the CBDT instructing its officers not to file an appeal before this Tribunal wherever, the tax effect is less than Rs.10,00,000/-, the appeal filed by the revenue is not maintainable before this Tribunal.

In view of the above, the appeal of revenue stands dismissed.