DCIT 8(2)(OSD), MUMBAI vs. KABRA EXTRUSIONS TECHNIK LTD, MUMBAI

This appeal filed by the Revenue on 4.7.2014 is against the order of the CIT (A)-17, Mumbai dated 21.04.2014 for the assessment year 2011-2012.

Before us, none appeared 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 are not maintainable. We order accordingly. 3. In the result, appeal filed by the Revenue is dismissed.