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Income Tax Appellate Tribunal, “E” BENCH, MUMBAI
Before: SHRI B.R.BASKARAN, AM & SHRI AMARJIT SINGH, JM
Assessee by: Shri Narayan Atal Department by: Shri A.K.Nayak सुनवाई क� तार�ख / Date of Hearing: 07.04.2016 घोषणा क� तार�ख /Date of Pronouncement: 18.05.2016 आदेश / O R D E R PER AMARJIT SINGH, JM:
This appeal filed by the Revenue is directed against the order passed by Commissioner of Income Tax (A) 2, Mumbai dated 28.03.2013 for the assessment year 2009-10.
At the time of hearing, it was pointed out by the parties that the tax effect involved in this quantum in dispute by the revenue is less
ITA No.4381/Mum/13 A.Y.2009-10 than Rs.10 lakhs. We also noticed from the working given by the assessee that the quantum in dispute is Rs.30,65,920/- and the effect therein is less than Rs.10 lakhs. Hence in view of the CBDT circular No.21/2015 dated 10.12.2015 the revenue is barred from pursuing this appeal. Accordingly, we dismissed this appeal in limine.
In result the appeal filed by the Revenue is dismissed.
Order pronounced in the open court on 18th May, 2016.