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Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. KULDIP SINGH
This appeal by the revenue is preferred against the order of the CIT(A)-5, New Delhi dated 01.02.2017 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 13.01.2021.