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Income Tax Appellate Tribunal, DELHI BENCH ‘I-2’, NEW DELHI
Before: SH. N. K. BILLAIYA & MS. SUCHITRA KAMBLE
PER N. K. BILLAIYA, AM:
This appeal filed by the revenue and the cross objection by the assessee are preferred against the order of the CIT(A)-13, New Delhi dated 30.06.2017 pertaining to A.Y.2011-12.
The appeal of the revenue has to be dismissed as the tax effect is less than Rs. 50,00,000/- and as per the CBDT order No.17 of 2019 dated 08.08.2019. The revenue is directed not to file appeal before the Tribunal if the tax effect is less than Rs.50,00,000/-. Accordingly the appeal of the revenue is dismissed. Cross Objection No.20/Del/2018 ( A.Y.2011-12) 3. The counsel did not press the cross objection filed by the assessee and the same are also dismissed as not pressed. 4. Decision announced in the open court in the presence of both the representatives on 23.02.2021.