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Income Tax Appellate Tribunal, DELHI ‘Friday-C’ BENCH,
Before: SH. H. S. SIDHU & SHRI N.K. BILLAIYA
PER N. K. BILLAIYA, AM:
The above captioned appeal by the revenue is taken up as in this appeal the tax effect is less than the monetary limit fixed by the CBDT in its circular No.17/2019 dated 08.08.2019.
Vide letter dated 20.08.2019 addressed to all the Principal Chief Commissioners of Income Tax, the board has clarified that circular No.17/2019 is applicable to all pending appeals.
In the light of the CBDT Circular No.17/2019 the above appeal by the revenue is dismissed.
The order is pronounced in the open court on 20.12.2019.