Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH: ‘F’ NEW DELHI
Before: SHRI G.D. AGRAWAL, HON’BLE & SHRI SUDHANSHU SRIVASTAVA
PER G.D. AGRAWAL, PRESIDENT This is an appeal filed by the Revenue. 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with Section 268 A of the Income Tax Act, 1961, this appeal by the Assessment year 2010-11 Revenue should have been withdrawn or should not have been pressed by the Revenue.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.
The order is pronounced in the open court on 05.09.2017