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Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI
Before: SHRI ANIL CHATURVEDI & SHRI ANUBHAV SHARMA
O R D E R PER ANUBHAV SHARMA, J. M.:
1.
The appeal has been filed by the Revenue against order dated 29.08.2018 in appeal No. 303/16-17 for assessment year 2014-15 passed by Commissioner of Income Tax (Appeal)-35, New Delhi (hereinafter referred to as the First Appellate Authority or in short „Ld. F.A.A.‟) in regard to the appeal before it arising out of assessment order dated 20.12.2016 u/s 143(3) of the Income Tax Act, 1961 passed by Addl. CIT, Special Range, 4, New Delhi (hereinafter referred to as the Assessing Officer or „AO‟).
2. At the outset of the hearing itself, the ld. AR brought to our attention that CBDT, vide Circular No.17/2019 dated 08.08.2019 has decided that the Revenue would not prefer an appeal before the Tribunal if the tax effect is less than Rs.50 lakhs. Therefore, he pleaded that the appeal of the Revenue be decided as per the instruction of the CBDT. Ld DR did not controvert the same.