2014 (8) TMI 962

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....arg, Advocate For the Respondent : Shri Amit Goel, CA. ORDER G. D. Agrawal (Vice-President).- This appeal by the Revenue is directed against the order of the learned Commissioner of Income-tax (Appeals)-III, New Delhi dated February 26, 2013 for the assessment year 2007-08. 2. None appeared on behalf of the Revenue. An application dated August 25, 2014 has been filed by Shri S. N. B....

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....axes, vide above instruction has clearly laid down that the Revenue should not prefer appeals against the assessee before the Income-tax Appellate Tribunal if the tax effect involved in the appeal, excluding the interest, is less than Rs. 3 lakhs. The tax payable in the present appeal being below Rs. 3 lakhs, the Revenue's appeal is not maintainable in view of the Central Board of Direct Taxes....