ACIT, CIRCLE- 1(2)(2), INTL. TAXATION, NEW DELHI vs ESERVGLOBAL SAS, NEW DELHI

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

Before: SH. N. K. BILLAIYA & SH. SUDHANSHU SRIVASTAVA

Hearing: 30/06/2021Pronounced: 30/06/2021

This appeal by the revenue is preferred against the order of the CIT(A)-42, New Delhi dated 26.07.2017 pertaining to A.Y. 2014-15.

The grievance of the revenue shows that the tax effect would be less than Rs.50 lacs and, therefore, this appeal is not admissible in the light of the CBDT Circular No.17 of 2019 dated 08.08.2019. The appeal is accordingly dismissed.

In the result, the appeal filed by the revenue is accordingly dismissed. 4. Decision announced in the open court in the presence of both the representatives on 30.06.2021.

ACIT, CIRCLE- 1(2)(2), INTL. TAXATION, NEW DELHI vs. ESERVGLOBAL SAS, NEW DELHI