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Income Tax Appellate Tribunal, DELHI BENCH: ‘E’: NEW DELHI
Before: SMT. DIVA SINGH & SH. O.P. KANT
Appellant by Sh. P. D. Kanunjna, Sr. DR Respondent by None Date of hearing 10.03.2016 Date of pronouncement 22.03.2016 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against the order of learned Commissioner of Income Tax(Appeals) dated 03.09.2015 in relation to assessment year 2011-12.
There is no appearance from the side of the assessee despite notice. We have heard the ld. Sr. Departmental Representative and perused the relevant material on record. It is noticed that the CBDT has issued Circular No. 21 of 2015 dated 10.12.2015 with retrospective effect, revising the monetary limit to Rs.10,00,000/- for not filing appeals before the Tribunal. The ld. Sr. Departmental