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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
Before: SHRI D. KARUNAKARA RAO & SHRI AMARJIT SINGH
सुनवाई की तायीख / Date of Hearing : 04.10.2016 घोषणा की तायीख /Date of Pronouncement : 04.10.2016 आदेश / O R D E R
PER D. KARUNAKARA RAO, AM:
This appeal filed by the Revenue on 04.12.2013 is against the order of the CIT (A)-35, Mumbai dated 09.09.2013 for the assessment year 2009-2010.
Before us, none appeared on to represent the case of the assessee. Considering the low tax effect, involved in this appeal, we proceed to adjudicate this appeal with the help of the Ld DR. After hearing the Ld DR for the Revenue and on perusal of the orders of the Revenue Authorities as well as the relevant material placed before us, we find, the tax effect in this case is below Rs. 10 lakhs. Therefore, this case is covered by the CBDT Circular No.21/2015, dated 10.12.2015 which is relevant for the proposition that the appeals filed by the Revenue with a tax effect of Rs. 10 lakhs and below are to be either dismissed by the Tribunal as not maintainable or not pressed by the Revenue. Considering the same, the present appeal filed by the Revenue is required to be dismissed since, the same is not maintainable. We order accordingly. 3. In the result, appeal filed by the Revenue is dismissed.