ACIT CENTRAL CIRCLE-26, DELHI vs JAI MAA BHAWANI OVERSEAS PVT. LTD. , DELHI

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: SH. C.M GARG

For Respondent: Ms. Shilpi Jain, CA

Hearing: 19/01/2023Pronounced: 19/01/2023

Appellant by Mohd. Gayasuddin Ansari, CIT (DR) Respondent by Ms. Shilpi Jain, CA Date of hearing: 19/01/2023 Date of Pronouncement: 19/01/2023 ORDER

PER PRADIP KUMAR KEDIA AM:

This appeal filed by the revenue is preferred against the order of the CIT(A)-29, New Delhi dated 24.11.2021 for A.Y. 2014- 15.

The grievance of the revenue show that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019. 3. This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs.

In the result, the appeal filed by the revenue is dismissed. The order is pronounced in the open court on 19.01.2023.

ACIT CENTRAL CIRCLE-26, DELHI vs. JAI MAA BHAWANI OVERSEAS PVT. LTD. , DELHI