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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
Before: SHRI D. KARUNAKARA RAO & SHRI RAVISH SOOD
PER D. KARUNAKARA RAO, AM: This appeal filed by the Revenue on 11.5.2015 is against the order of the CIT (A)-22, Mumbai dated 27.02.2015 for the assessment year 2010-2011. 2. Before us, Ld Counsel for the assessee mentioned that the only issue involved in this appeal relates to the protective addition of Rs.31,79,160/-. In this regard, Ld Counsel for the assessee filed working and demonstrated that total tax effect in this case is Rs. 9,82,360/-. It is the submission of the Ld Counsel that considering the low tax effect, the CBDT Circular No.21/2015 applies to the appeal.
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 are not maintainable. We order accordingly.
In the result, appeal filed by the Revenue is dismissed. Order pronounced in the open court on 19th September, 2016. (RAVISH SOOD) ACCOUNTANT MEMBER भुंफई Mumbai; ददनांक 19.09.2016 व.नन.स./ OKK , Sr. PS आदेश की प्रतिलऱपि अग्रेपिि/Copy of the Order forwarded to : 1. अऩीराथी / The Appellant 2. प्रत्मथी / The Respondent. आमकय आमुक्त(अऩीर) / The CIT(A)- 3. आमकय आमुक्त / CIT 4. ववबागीम प्रनतननधध, आमकय अऩीरीम अधधकयण, भुंफई / DR,
ITAT, Mumbai गार्ड पाईर / Guard file. 6. सत्मावऩत प्रनत ////
आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt.