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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI SHAMIM YAHYA & SHRI YOGESH KUMAR U.S.
The present Appeal filed by the Revenue is against order of Ld.CIT(A)- Delhi, dated 09/06/2016 for Assessment Year 2010-11.
The Ld. Counsel for the assessee submitted that the tax effect involved in the Appeal is Rs. 43,79,236/-. Therefore, the present Appeal is not maintainable as per the CBDT Circular No. 17/19 dated 08/08/2019.
Addl. CIT Vs. Desiccant Rotors International
Apart from the same, Ld. Counsel for the assessee further submitted that the Department has already filed an Appeal against the very same impugned order dated 09/06/2016 in which has been dismissed by the Co-ordinate Bench of the Tribunal vide order dated 03/10/2019, therefore, the Appeal filed by the Revenue is deserves to be dismissed.
Per contra, the Ld. DR has not disputed the above factual matrix. Therefore, in view of the low tax effect involved in the Appeal and also the very same impugned order has been already challenged by the Department which has been dismissed by the Tribunal in we deem it fit to dismiss the Appeal of the Revenue.
In the result, the Appeal filed by the Revenue is dismissed.
Order pronounced in the open court on 18th July, 2022.