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Income Tax Appellate Tribunal, DELHI BENCH: ‘D’ NEW DELHI
Before: SHRI N. K. SAINI & MS SUCHITRA KAMBLE
PER SUCHITRA KAMBLE, JM
This is an appeal filed by the Revenue. While looking to the appeal papers it was found that the Tax Effect in the present appeal is less than Rs. 10 Lakhs. The same was pointed out to the Ld. DR. Admittedly the tax effect in this appeal by the Revenue is less than Rs.10 lakhs.
In terms of CBDT Circular No.21/2015 dated 10th December,2015, F.No. 279/Misc./142/2007-ITJ(Pt.) read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not be pressed by the Revenue.
In the result Revenue’s appeal is dismissed.