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Income Tax Appellate Tribunal, [ DELHI BENCHES: “ E ” NEW DELHI ]
Before: SHRI AMIT SHUKLA & SHRI L. P. SAHU
O R D E R PER L. P. SAHU, A. M. :
This is an appeal filed by the Revenue against the order of the learned Commissioner of Income Tax (Appeals)–XX, New Delhi, dated 2-01-2015, for the assessment year 2010-11, on the following ground of appeal :-
2 ITA. 3084 (Del)/2015. Shri [Dr.] Naresh K. Trehan.
“ Whether on the facts and circumstances of the case and in law, the ld. CIT (Appeals) erred in deleting the penalty of Rs.8,30,520/- under section 271(1)(c) ignoring the fact that in the audit report it was mentioned that the auditor were unable to ascertain the quantum of personal expenses debited to P & L A/c. ”
Since undisputedly the tax effect in this appeal preferred by the Revenue is below Rs.10,00,000/-, hence the present appeal is not maintainable as this has been filed in violation of the CBDT Circular No.21/2015 dated 10.12.2015, which is having statutory force under section 268A of the I. T. Act. The appeal is accordingly dismissed, as not maintainable.
In the result, the appeal filed by the Revenue is dismissed.
The order is pronounced in the Open Court on : 27th June, 2018.