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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI D.S. SUNDER SINGH
आदेश /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
This appeal of the revenue is directed against the order of the CIT(A) - 7, Chennai dated 26.04.2016 and pertains to Assessment Year 2006-07.
The tax effect involved in this appeal is less than Rs.10,00,000/-. Therefore, this Tribunal is of the considered opinion that 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.
Order pronounced on 21st September, 2016 at Chennai.