Suchitra Kamble, J.M.:— This is an appeal filed by the Revenue. Admittedly the tax effect in this appeal by the Revenue is less than Rs. 10 lakhs.
1.1 In terms of CBDT Circular No. 21/2015 dated 10th December, 2015, F. No. 279/Misc./142/2007-ITJ(Pt.) read with S. 268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not be pressed by the Revenue.
2. In view of the above this appeal by the Revenue is dismissed in limini.
3. In the result Revenue's appeal is dismissed in limini.