IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUM BAI , , BEFORE S/SHRI RAJENDRA, A.M. AND SANJAY GARG,J.M. ./ ITA NO.4108/MUM/2014 / ASSESSMENT YEAR: 2008-09 ACIT 19(-2) ROOM NO.315, 3RD FLOOR, PIRAMAL CHAMBERS, LALBAUG, PAREL MUMBAI-400 012. VS. SHRI KAMLESH N. SHAH 3RD FLOOR, MAHESHWAR VILLA S.V. ROAD, SANTACRUZ(W) MUMBAI-400 054. PAN: AADPS 9124 Q ( / // / APPELLANT ) ( / RESPONDENT ) REVENUE BY: SHRI RAJESH KUMAR YADAV ASSESSEE BY: NONE / // / DATE OF HEARING: 24.01.2017 !'#$ / DATE OF PRONOUNCEMENT: 10.02.2017 , ,, , 1961 254(1) ORDER U/S.254(1)OF THE INCOME-TAX ACT,1961(ACT) , ,, , -PER RAJENDRA,AM: THE ABOVE APPEAL WAS FILED BY THE ASSESSING OFFICER (AO) RAISING VARIOUS GROUNDS OF APPEAL FOR THE ABOVE MENTIONED ASSESSMENT YEAR.THE TAX EFF ECT INVOLVED IN THIS APPEAL IS BELOW THE MONETARY LIMIT,(RS.10,00,000/-) PRESCRIBED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT), VIDE ITS CIRCULAR NO.21/2015(F.NO.279/MISC. 142/200 7-ITJ (PT.) DATED 10 TH DECEMBER, 2015. 2. BEFORE US DEPARTMENTAL REPRESENTATIVE (DR), FAIRLY CONCEDED THAT THE TAX INVOLVED IN THE ABOVE APPEAL WAS LESS THAN RS.10.00 LACS. WE DISMIS S THE APPEAL FILED BY THE AO, HOLDING IT NOT TO BE MAINTAINABLE. AS A RESULT, APPEAL FILED BY THE ASSESSING OFFICER STANDS DISMISSED. % &'( ') *+ ,- . ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH FEBRUARY, 2017. 10 2017 SD/- SD/- ( /SANJAY GARG) ( / RAJENDRA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; . DATED : 10 .02.2017 . JV.SR.PS. / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 4108/M/14 KAMLESH N.SHAH 2 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR E BENCH, ITAT, MUMBAI / , , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.