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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL
Before: SHRI G.C. GUPTA & SHRI SHRI OM PRAKASH KANT SHRI SHRI
PER G.C. GUPTA PER G.C. GUPTA, VP PER G.C. GUPTA PER G.C. GUPTA , VP , VP : , VP These two appeals by the Revenue for the assessment years 2009-10 & 2010-11 are directed against the order of learned CIT(A)-III, New Delhi dated 14th August, 2013 and 16th August, 2013. These are being disposed of with this consolidated order.
At the outset, learned counsel for the assessee submitted that the disputed tax effect in the present appeals of the Revenue is less than `3 lakhs each, the monetary limit fixed by the CBDT for preferring an appeal by the Department to the Tribunal. Learned DR could not controvert the submission of the learned counsel for the assessee.
We have considered the rival submissions and have perused the order of the Assessing Officer and learned CIT(A). We find that the 2 ITA-5738 & 5739/D/2013 disputed tax amount in each of these two appeals filed by the Revenue being less than `3 lakhs, the monetary limit laid down by the CBDT for preferring an appeal to the Tribunal by the Department, the present appeals filed by the Revenue are not maintainable and, accordingly, are dismissed.
In the result, both the appeals of the Revenue are dismissed. Decision pronounced in the open Court on 5th October, 2015.