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Income Tax Appellate Tribunal, DELHI BENCH: “A”, NEW DELHI
Before: SHRI RAJ PAL YADAV & SHRI N.K. BILLAIYA
PER: N.K. BILLAIYA, AM
These are three separate appeals by the Revenue preferred against three separate orders of the Ld. CIT(A)-III, Delhi-110092, pertaining to different Assessment Years i.e. 2001-02, 2005-06 & 2006-07.
A perusal of the grounds of appeals in the captioned appeals show that the tax effect in the impugned appeals is less than Rs. 20 lakhs and therefore all these three appeals are dismissed, in the light of the CBDT Circular No. 3 of 2018 dated 11/07/2018. However, on re-verification, if the Revenue feels that the tax effect is more than Rs. 20 lacs or the grounds of appeals are covered by the exception provided in the aforesaid CBDT Circular No. 3 of 2018 dated 11.07.2018, he may approach the Tribunal as per the provision of law.
In the results, the appeals filed by the Revenue are dismissed.
Order pronounced in the open court on 24/8/2018