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Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: SHRI N.K. BILLAIYA, & SH. KULDIP SINGH
PER N.K. BILLAIYA, ACCOUNTANT MEMBER
This appeal by the Revenue is preferred against the order of the Commissioner of Income Tax [Appeals]-16, New Delhi dated 10.04.2018 pertaining to Assessment Year 2013-14.
A perusal of the grievance of the revenue shows 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.
The order is pronounced in the open court on 01.09.2021 in the presence of both the rival representatives.