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Income Tax Appellate Tribunal, DELHI BENCH ‘A’ NEW DELHI
Before: SHRI G.D. AGRAWAL, HON’BLE & SHRI SUDHANSHU SRIVASTAVA
PER SUDHANSHU SRIVASTAVA, JM The appeal filed by the Revenue is directed against the order passed by the ld. CIT(A)-13, New Delhi dated 18.03.2015 for A.Y. 2007-08. Admittedly, the tax effect in this appeal is less than Rs. 10 lakhs.
1.1 In terms of CBDT Circular No. 21/2015 dated 10th December, 2015, F. No. 279/Misc./142/2007-ITJ(Pt.) read with Section 268 A of the Income Tax Act, 1961, this appeal by the ITA 3609/Del/2015 Assessment year 2007-08 Revenue should have been withdrawn or should not have been pressed by the Revenue.
In view of the above, this appeal by the Revenue is dismissed in limine.
In the result, the appeal of the revenue is dismissed.
Order pronounced in the Open Court on 4th July, 2018.