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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI A. MOHAN ALANKAMONY
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) -3, Chennai dated 29.02.2016 and pertains to Assessment Year 2009-10.
When the appeal was taken up for hearing, no one appeared for the assessee even though the notice of hearing was served on the assessee. The learned Department Representative very fairly submitted that the tax effect involved in this case 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 in the open court on 09th August, 2016 at Chennai.