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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL
Before: SHRI G.D. AGRAWALG.D. AGRAWAL & AND BEFORE SHRI G.D. AGRAWALG.D. AGRAWAL & AND SHRI SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA
PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP :- PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP This appeal by the Revenue for the assessment year 2009- 10 is directed against the order of learned CIT(A)-XXX, New Delhi dated 31st May, 2013.
2. At the time of hearing before us, none appeared on behalf of the assessee-respondent. This appeal of the Revenue is, therefore, being disposed of ex-parte qua the assessee- respondent after hearing the arguments of learned DR.
We have heard the arguments of learned DR and have perused relevant material placed before us. It is observed that the tax effect in the present appeal of the Revenue is below `10 lakhs. As per Circular No.21/2015 dated 10th December, 2015,
2 ITA-4618/Del/2013 the CBDT has clearly laid down that the Revenue should not prefer appeals before the ITAT if the tax effect involved in the appeal, excluding interest, is less than `10 lakhs. In view thereof, the appeal filed by the Revenue is not maintainable and is dismissed.
In the result, the appeal of the Revenue is dismissed. Decision pronounced in the open Court on 03.03.2016.