IN THE INCOME TAX APPELLATE TRIBUNAL SMC, BE NCH KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, AM ./ ITA NO.721/KOL/2015 ( / ASSESSMENT YEAR:2010-2011) ITO, WARD-2(2), ASANSOL VS. SHRI SUDHIR KUMAR MISHR A, OPPOSITE VIVEKANANDA SCHOOL, 52, LOCO COLONY, DURAND ROAD, ASANSOL, BURDWAN, PIN-713301 ./ ./PAN/GIR NO. : ADZPM 7849 M ( /APPELLANT ) .. ( / RESPONDENT ) /REVENUE BY : SHRI SAURABH KUMAR, ADDL.CIT SR .DR /ASSESSEE BY: NONE. / DATE OF HEARING : 12/04/2017 /DATE OF PRONOUNCEMENT 24/04/2017 / O R D E R PER J.SUDHAKAR REDDY, AM: THIS APPEAL IS FILED BY THE REVENUE. AS THE TAX EFF ECT IN THE APPEAL OF THE REVENUE IS BELOW RS.10 LAKHS, THEREFORE, THE SA ME IS NOT MAINTAINABLE IN TERMS OF THE CBDT CIRCULAR NO.21/2015, DATED 10 TH DECEMBER, 2015. 2. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24/04/ 2017. SD/ - (J. SUDHAKAR REDDY) / ACCOUNTANT MEMBER /KOLKATA ; $% DATED 24/04/2017 & ()* /PRAKASH MISHRA , SR.PS. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSTT. REGISTRAR) $ % , / ITAT, 1. / THE APPELLANT-ITO WARD-2(2), ASANSOL 2. / THE RESPONDENT.-SHRI SUDHIR KUMAR MISHRA 3. 4 ( ) / THE CIT(A), KOLKATA. 4. 4 / CIT 5. 56 7 8 , 8 , / DR, ITAT, KOLKATA 6. 7 9 / GUARD FILE. 5 //TRUE COPY//