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Income Tax Appellate Tribunal, ‘ D’ BENCH : CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI CHANDRA POOJARI]
सुनवाई क� तार�ख/Date of Hearing : 13.07.2015 घोषणा क� तार�ख /Date of Pronouncement : 13.07.2015 आदेश / O R D E R
PER CHANDRA POOJARI, ACCOUNTANT MEMBER
This appeal by Revenue is directed against the order of the Commissioner of Income-tax (Appeals), Salem, dated 29.01.2015 for the assessment year 2010-2011.
The crux of the ground of the Revenue is that the Commissioner of Income Tax (Appeals) allowed the deduction claimed by the ITA No.947/Mds/2015 :- 2 -:
assessee u/s.80P(2)(a)(i) and u/s.80P(2)(d) of the Income Tax Act, 1961.
None appeared for the assessee. We take up the case to decide on merits after hearing the ld. Departmental Representative. We have gone through the case records. As seen from the order of lower authorities, the tax effect in this appeal is �3,54,052/- which is less than monetary limits fixed by the CBDT to file appeal by the Revenue as per CBDT circular No.5/2014, dated 10th July, 2014 wherein the monetary limit is fixed at �4,00,000/- to file appeal before the Tribunal. Being so, the Revenue authorities are precluded from filing of appeal in this case. Accordingly, this appeal is dismissed as non-admitted.
In the result, the appeal of the Revenue in is dismissed.
Order pronounced on Monday, the 13th day of July, 2015, at Chennai.