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Income Tax Appellate Tribunal, MUMBAI BENCHES “D”, MUMBAI
Before: SHRI JOGINDER SINGH & SHRI ASHWANI TANEJA (ACOUNTANT MEMBER)
O R D E R Per ASHWANI TANEJA, AM
This appeal has been filed by the revenue against the order of Commissioner of Income-tax (Appeals) [hereinafter called ld.CITA)] dt 06-02- 2014 for A.Y. 2010-11.
During the course of hearing none appeared on behalf of the assessee. It was brought to our notice by the ld.DR appearing on behalf of the revenue that tax effect involved in this case is less than Rs.10 lakhs. Under these circumstances, we find that appeal filed by the revenue is not maintainable in view of circular No.21 of 2015 of CBDT dt 10-12-2015. Thus, the appeal of the revenue being not maintainable , is hereby dismissed.
Order pronounced in the open court at the conclusion of hearing.