ACIT, CIRCLE-63(1), NEW DELHI vs. RAMESH CHAND GOEL, NEW DELHI

This appeal filed by the revenue is preferred against the order of the CIT(A)-28, New Delhi dated 06.07.2018 for A.Y. 2014-15.

The substantive grievance of the revenue is two fold firstly the revenue is aggrieved by the deletion of Rs.19,26,676/- and secondly the revenue is aggrieved by restricting the deletion of Rs. 78,50,227/- on account of kitchen income and restricting it to Rs.1,88,853/-.

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.

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.