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Income Tax Appellate Tribunal, DELHI BENCHES “D” : DELHI
Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU
This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-5, New Delhi, dated 28.01.2015, for the A.Y. 2010-2011, challenging the deletion of addition of Rs.14,49,110/-.
2 ITA.No.2005/Del./2015 M/s. Laxman Industries Ltd., New Delhi.
Admittedly, the tax effect in the departmental appeal is less than Rs.10 lakhs. Vide Circular No.21/2015 dated 10th December, 2015 issued by CBDT, it has been directed that the department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.10 lakhs. It is also directed that this instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in Tribunals. Pending appeals below the specified tax limit may be withdrawn/not pressed. The Ld. D.R. in view of the Board’s Circular above did not press the departmental appeal. In view of the above, the departmental appeal is dismissed as is filed in violation of the CBDT instruction above.
In the result, appeal of the department is dismissed.
Order pronounced in the open Court.
Sd/- Sd/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi, Dated 05th June, 2018 VBP/-
3 ITA.No.2005/Del./2015 M/s. Laxman Industries Ltd., New Delhi.
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