DCIT, CHENNAI vs. DOSHI HOUSING LIMITED, CHENNAI

This appeal of the revenue is directed against the order of the CIT(A) - 1, Chennai dated 01.03.2016 and pertains to Assessment Year 2009-10.

Shri A.V.Sreekanth, the learned department representative submitted that the only issue arises for consideration is disallowance made by the assessing officer under Section 14A of the Act. The learned representative further submitted that the tax effect involved in this case is less than Rs.10,00,000/-.

We heard Shri G.Baskar, the learned counsel for the assessee also. It is not in dispute that 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.