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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi
Per Shri P.M. Jagtap:- This appeal is preferred by the Revenue against the order of ld. Commissioner of Income Tax (Appeals)-I, Kolkata dated 15.10.2012 for the assessment year 2009-10 on the following ground:- “That the ld. CIT(A)-I, Kolkata has erred and not justified in deleting the entire addition of Rs.9,75,000/- made u/s 40(a)(ia) for non-deduction of TDS on account of discount allowed to the buyers”.
2. At the time of hearing before us, nobody has appeared either on behalf of the assessee or on behalf of the Revenue. It is, however, noted from the solitary ground raised by the Revenue in this appeal that the tax effect involved in this appeal of the Revenue is less than the monetary limit of Rs.3,00,000/- fixed by the CBDT for filing of the appeal before ./2013 Assessment year: 2009-2010 Page 2 of 2 ITAT. This appeal of the Revenue thus is not maintainable and is liable to be dismissed on this ground also.
In the result, the appeal of the Revenue is dismissed.