COMMISSIONER OF INCOME TAX Vs. DILIP KUMAR ROY

JUDGEMENT

(1.) THE Court: The appeal has been taken up for hearing ex -parte. No one appeared on behalf of the assessee in spite of service. Affidavit -of -Service filed be kept on record.

(2.) THE appeal is directed against a judgment and order dated 21st May, 2013 by which the learned Tribunal allowed the appeal preferred by the assessee. Aggrieved by the judgment and order of the Tribunal, the Revenue has come up in appeal. The facts and circumstances of the case, briefly stated, are as follows:

(3.) MR . Bag, appointed a Amicus Curie by us, submitted that the tax effect in this case is Rs. 9,78,878/ - which is below Rs. 10 lakhs. He drew our attention to Instruction No. 3/2011 dated 9th February, 2011 issued by the CBDT under section 268A(1) of the Income Tax Act. He contended that the Revenue is not entitled to challenge the order of the learned Tribunal. He drew our attention to a Division Bench judgment of this Court in CIT, Central -II, Kolkata Vs. Ceramic Decorators (P) Ltd. in ITAT No. 83 of 2011, wherein the Division Bench dismissed the appeal for the following reasons: