2016 (7) TMI 1590

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..... re the Tribunal as per the CBDT Circular No. 21/2015, dated 10.12.2015 - HELD THAT:- DR fairly conceded the submissions made by the ld. Counsel for the assessee. Being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than ₹.10,00,000/- in this appeal. Accordingly, the appeal filed by the Revenue is dismissed as un-admitted. .....

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..... ssions of the ld. DR. Accordingly, we condone the delay of 19 days in filing the appeal and admit the appeal for hearing. 3. At the time of hearing the ld. Counsel for the assessee has submitted that the tax effect in the appeal filed by the Revenue is less than the monetary limit of ₹.10,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circu .....

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