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Judgment
0. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the Income Tax Appellate Tribunal, Ahmedabad in ITA No.3040/AHD/2004 dated 05.09.2008 for AY 2000- 01, the Revenue has preferred the present appeal with the following question of law.
"Whether the Appellate Tribunal is right in law and on facts in reversing the order passed by CIT(A) and whereby deleting the disallowance made by the Assessing Officer u/s 36(1) (va) and u/s. 43 B of the Act in respect of Employees Contribution of PF dues ?"
2.0. It is not in dispute that the tax amount involved in the present appeal would be Rs. 2,49,095/- i.e. below the monetary limit prescribed by the CBDT to prefer appeal before this Court. Considering the CBDT circular no. 21 of 2015 issued by the CBDT and as the amount involved in the present appeal is less than monetary limit prescribed by the CBDT to prefer the appeal, the present appeal is disposed of without entering into the merits of the case and / or without answering the question raised, merely on the ground of low tax effect. Under the circumstances, present appeal stands disposed of on the ground of low tax effect.