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Before: Shri I.C. Sudhir & Shri L.P. Sahu
ORDER Per L.P. Sahu, A.M.: This appeal by the Revenue arises out of the order passed by the CIT(A) in relation to the captioned assessment year.
During the course of hearing, the ld. DR, although supported the order of the Assessing Officer, but could not controvert the fact that tax effect involved in this appeal is less than Rs.10,00,000/-. The ld. AR of the assessee, on the other hand, contended that the appeal of the revenue is not maintainable by virtue of Circular of CBDT No. 21 of 2015 dated 10.12.2015, revising the monetary limit to Rs.10,00,000/- for not filing appeals before the Tribunal.
ITA No. 631/Del./2016 2