2016 (1) TMI 1317

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..... t. By : Shri Rajiv Ranka, Sr. DR ORDER PER BENCH: These three appeals by the Revenue and the Cross Objection by the assessee arise out of the orders passed by the CIT(A) in relation to the assessment years 2009-10, 2010-11 and 2004-05. 2. During the course of hearing, the ld. AR submitted that pursuant to the mandate of section 268A, the CBDT has issued Circular No. 21 of 2015 dated 10.12.2 .....

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..... enoted Circular, we are of the view that the Revenue should have either not filed the present appeals before the Tribunal or withdrawn the same as the tax effect in these appeals is admittedly less than the prescribed limit for not filing the appeals. Ex conseqeunti we dismiss the instant appeals without going into merits of these cases. 4. The Cross Objection was not pressed by the ld. AR and th .....

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