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Income Tax Appellate Tribunal, MUMBAI BENCHES “B” MUMBAI
Before: SHRI JOGINDER SINGH & SHRI N.K. PRADHAN
ORDER PER N.K.PRADHAN, AM:
Instant appeal by the Revenue is directed against the order dated 27/01/2014 passed by the ld. Commissioner (Appeals)-II, Thane, for AY 2008- 09.
The tax effect as per the order of the ld. CIT(A) is Rs. 5,23,020/-. The learned DR agreed before us that the tax effect pertaining to the amount disputed by the Revenue is less than the monetary limit of Rs. 10,00,000/- fixed by the CBDT in Circular No. 21 of 2015 dated 10/12/2015 in relation to appeal before the ITAT. Taking into consideration the aforesaid submission and also finding that the CBDT Circular under reference applies retrospectively, even to pending appeals, we dismiss the appeal of the Revenue as not maintainable.