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Income Tax Appellate Tribunal, DELHI BENCHES: ‘A’, NEW DELHI
Before: SMT. BEENA A PILLAI & SHRI PRASHANT MAHARISHI
ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeal is filed by Revenue against order dated 03.10.2016 of Ld.CIT(A)-22, New Delhi pertaining to A.Y. 2012-13. Admittedly the tax effect in the present appeal is less than Rs.20 lakhs.
In terms of CBDT Circular No. 03 of 2018, dated 11th July, 2018 read with S.268A of the Income Tax Act, 1961, the Revenue should have either not filed the present appeal, or should have withdrawn the same, as tax effect in this appeal is admittedly less than Rs. 20,00,000/-.
In view of the above, the appeal filed by Revenue is dismissed.
In the result, appeal filed by Revenue stands dismissed. Order pronounced in the Open Court on 17th May, 2019. Sd/- Sd/- (PRASHANT MAHARISHI) (BEENA A PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dt. 17th May, 2019 *GMV