This appeal is filed by the Revenue against the order of the Commissioner of Income Tax (Appeals), [CIT(A)]-1, Guntur dated

30.11.2016 for the assessment year 2009-10. I.T.A No.212/Viz/2017 and CO No.87/Viz/2017 Muvva Nagi Reddy, Guntur

2. When this appeal is taken up for hearing, the Ld. Counsel for the assessee has submitted that the tax effect involved in this appeal is below Rs.10 lakhs. As per the latest circular no.21/2015 dated 10.12.2015 of CBDT being retrospective in nature, the appeal filed by the revenue is not maintainable. The Ld. D.R. has not raised any objection. In view of the above, the appeal filed by the revenue is not maintainable. Hence, the same is dismissed.

3. In the result, the appeal filed by the revenue is dismissed. The above order was pronounced in the open court on 18 th July, 2018. Sd/- Sd/- ( . . ) ( . ) (D.S. SUNDER SINGH) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER /Visakhapatnam /Dated : 18.07.2018 L.Rama, SPS I.T.A No.212/Viz/2017 and CO No.87/Viz/2017 Muvva Nagi Reddy, Guntur /Copy of the order forwarded to:-

1. / The Assessee- Sri Muvva Nagi Reddy, Prop.Balaji Medicinal and Aromatic Products, Gollamudivari Street, Sattenapalli (PO&Mdl), Guntur Dist.

2. / The Revenue The I.T.O., Ward-1(3), Guntur

3. The Pr.Commissioner of Income Tax, Guntur

4. The Commissioner of Income Tax (Appeals)-1,Guntur

5. , , /DR, ITAT, Visakhapatnam

6. / Guard file / BY ORDER // True Copy // Sr. Private Secretary ITAT, VISAKHAPATNAM