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Income Tax Appellate Tribunal, MUMBAI BENCHES “B”, MUMBAI
Before: SHRI B.R.BASKARAN (AM) & SHRI RAM LAL NEGI (JM)
This appeal has been filed by the revenue against order dated 24/12/2012 passed by the Ld CIT(A)-33, Mumbai for the assessment year 2005-06.
The revenue has challenged the impugned order on following effective ground of appeal:-
“ Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the addition of Rs. 26,42,876/- on the ground that the opportunity of being heard was not given to the assessee, the CIT(A) ought to have restored the issue back to the file of the A.O.”
At the outset, the Ld. Counsel for the assessee submitted that the tax effect in this case is below 10,00,000/-. Hence, as per the CBDT Circular No. 21 of 2015, dated 10/12/2015, the present appeal is not maintainable.
The Ld. DR fairly admitted that the tax effect in department’s appeal is below 10 Lakhs, We find that the issue raised in appeal does not fall under any of the exceptions specified in para 8 of the Circular. Since, it has been specifically clarified in the Circular aforesaid that the instruction will apply retrospectively to all the pending appeals; the present appeal filed by the revenue is not maintainable. We, therefore, dismiss the same in limine.
Order pronounced in the open court on 6th June, 2016