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Order u/s.254(1)of the Income-tax Act,1961(Act) लेखाकार सद�य सद�य राजे�� राजे�� केकेकेके अनुसार अनुसार PER Rajendra,A.M.- लेखाकार लेखाकार लेखाकार सद�य सद�य राजे�� राजे�� अनुसार अनुसार The above cross-appeal was filed by the Assessing Officer(AO)and the Assessee- company challenging the order,dtd.09.01.2014,of the CIT(A)-22,Mumbai.
2.During the course of hearing before us,the Authorised Representative(AR)stated that the assessee was not interested in pursuing the appeal and wants to withdraw it.The Departmental Representative(DR)stated that he had no objection,if withdrawal was allowed.
Considering the above,appeal filed by the assessee stands dismissed as withdrawn. 3.It was noticed that tax effect involved in the case under consideration was below the monetary limit,(Rs.10,00,000/-),prescribed by the Central Board of Direct Taxes (CBDT), vide its Circular No. 21/2015(F.No.279/Misc. 142/2007-ITJ (Pt.) dated 10th December, 2015.
…2/- -2425/M/14Alkyl Amines 4.During the course of hearing before us,the Departmental Representative (DR)fairly conceded that the tax involved in the appeal was less than Rs.10.00 lacs.Considering these facts,we dismiss the appeal holding it as not maintainable.