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Order u/s.254(1)of the Income-tax Act,1961(Act) खंडपीठ खंडपीठ केकेकेके अनुसार खंडपीठ खंडपीठ अनुसार अनुसार PER Bench- अनुसार The above appeals were filed by the Assessing Officers (AO.s) raising various grounds of appeal for the assessment years mentioned above.The tax effect involved in both the cases is below the monetary limit,(Rs.10,00,000/-) prescribed by the Central Board of Direct Taxes (CBDT),vide its Circular No.21/2015(F.No.279/Misc. 142/2007-ITJ (Pt.) dated 10th December, 2015. 2.Authorised Representatives(AR)for the first appeal appeared, whereas none appeared for the second appeal,as stated earlier.The Departmental Representatives (DR.s),on a query by the Bench,fairly conceded that the tax involved in both the above cases was less than Rs.10.00 lacs. Considering these facts,we dismiss the appeals holding them as not maintainable. As a result, appeals filed by the Assessing Officers stand dismissed. फलतः िनधा�रती अिधका�रय� �ारा दािखल क� गई अपील� नामंजूर क� जाती ह�. Order pronounced in the open court on 7th March, 2016. आदेश क� घोषणा खुले �यायालय म� �दनांक 7 माच�, 2016 को क� गई । Sd/- Sd/- (अिमत शु�ल/ Amit Shukla ) (राजे�� / Rajendra) �याियक सद�य/Judicial Member लेखा सद�य/Accountant Member मुंबई Mumbai, �दनांक Date: 07.03.2016 Jv.Sr.PS. आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order forwarded to : आदेश आदेश आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत
5474/M/13,1281/M/14