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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI CHANDRA POOJARI & SHRI G. PAVAN KUMAR
आदेश / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER:
The appeal filed by the Revenue is directed against order of the Commissioner of Income-tax (Appeals)-11, Chennai in Dated 30.12.2014 for the assessment year 2010-
ITA No.1111/Mds/2015. :- 2 -:
2011 passed u/s.143(3) of the Income Tax Act, 1961 (herein after referred to as ‘the Act’).
At the time of hearing, both the parties fairly conceded that 2. tax effect in this appeal is less than monetary limit of � 10,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No.21/2015, Dated 10th December, 2015. Being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than �10,00,000/- in this appeal. Accordingly, Revenue appeal is dismissed as un-admitted
In the result, the appeal of the Revenue is dismissed. 3.
Order pronounced on Friday, the 5th day of February, 2016, at Chennai.