ITO, MUZAFFARNAGAR vs SH. ANIL KUMAR JAIN PROP., UTTAR PRADESH

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

Before: SH. N. K. BILLAIYA & MS SUCHITRA KAMBLE

For Appellant: Ms. Kirti Sankratyayan, Addl. CIT

Hearing: 01/02/2021Pronounced: 01/02/2021

This appeal by the revenue is preferred against the order of the CIT(A), Muzaffarnagar dated 30.11.2016 pertaining to A.Y. 2012-13.

A perusal of the grounds of appeal show that the tax effect would be less than Rs.50 lacs and, therefore, this appeal is not maintainable as per the CBDT Circular No.17 of 2019. The appeal is accordingly dismissed.

In the result, the appeal filed by the revenue is accordingly dismissed.

Decision announced in the open court in the presence of both the representatives on 01.02.2021.

ITO, MUZAFFARNAGAR vs. SH. ANIL KUMAR JAIN PROP., UTTAR PRADESH