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Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,
Before: MS. SUSHMA CHOWLA & BEFORE SHRI N.K. BILLAIYA,
PER N.K. BILLAIYA, ACCOUNTANT MEMBER,
The appeal by the Revenue and the Cross Objection by the assessee has been preferred against the order of the Ld. CIT(A)-14, New Delhi, dated 19/12/2016.
C.O. No. 106/Del/2017 2. The Revenue has raised four 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.
3. In the light of the above, this appeal by the Revenue is dismissed.
4. Cross Objection is in support of the order of the ld. CIT(A) hence, needs no separate adjudication, accordingly dismissed. The order is pronounced in the open court on 30/08/2019.