ACIT, NEW DELHI vs. SHRI DEEPAK DUGGAL, NEW DELHI

This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-17, New Delhi, dated 10th September, 2015, for the A.Y. 2009-2010, challenging the order of Ld. CIT(A) in admitting the additional evidence against Rule 46A of the I.T. Rules.

Admittedly, the tax effect on this issue is below Rs.10 lakhs. Vide Circular No.21/2015 dated 10th December, 2015 issued by CBDT, it has 2 ITA.No.6436/Del./2015 Shri Deepak Duggal, New Delhi. 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 Pending appeals below the specified tax limit may be withdrawn/not pressed.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.