Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,
Before: MS. SUSHMA CHOWLA & BEFORE SHRI N.K. BILLAIYA,
PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the Revenue is preferred against the order of the Ld. CIT(A)-2 Guntur dated 25.1.2017 New Delhi, pertaining to A.Y. 2006-07. 2. The Revenue has raised three substantive grounds of appeal and a perusal of the quantum involved in the grounds of appeal shows that the tax effect is less than the monetary limit fixed by the CBDT with its Circular No. 17/2019 dated 8.8.2019. Further the CBDT vide letter dated 20.8.2019 addressed to all the Principal Chief Commissioners of Income Tax has clarified that Circular No. 17/2019 is applicable to pending appeals.
2 ITA No.2499/Del/2017
In the light of the above, this appeal by the Revenue is dismissed. The order is pronounced in the open court on 26/08/2019.
Sd/- Sd/- [SUSHMA CHOWLA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 26/08/2019. SH Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR
Asst. Registrar, ITAT, New Delhi
3 ITA No.2499/Del/2017
Date of dictation 26/08/2019 Date on which the typed draft is placed before the 26/08/2019 dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the 27/08/2019 website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order