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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
Before: SHRI D. KARUNAKARA RAO & SHRI RAVISH SOOD, JUDICAIAL MEMBER
PER D. KARUNAKARA RAO, AM: There are two appeals under consideration and they are filed by the Revenue against the common order of the CIT (A)-1, Mumbai dated 25.8.2015 for the assessment years 2008-09 and 2009-2010. 2. Before us, none appeared to represent the assessee. Considering the low tax effect involved in these appeals, we proceed to adjudicate the appeals with the help of the Ld DR for the Revenue.
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 the Tribunal, we find, the tax effect in both these cases is below Rs. 10 lakhs. Therefore, these cases are 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, both the appeals filed by the Revenue are dismissed. Order pronounced in the open court on 21st September, 2016. (RAVISH SOOD) (D. KARUNAKARA RAO) भुंफई Mumbai; ददनांक 21.09.2016 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.