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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI
Both these appeals are filed by the Revenue pertaining to the same assessee i.e. M/s. Hotel Mussorie Club, Dehradun. Admittedly the tax effect in both these appeals 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 read with S.268 A of the Income Tax Act 1961, these appeals by the Revenue should have been withdrawn or should not have been pressed by the Revenue.
In view of the above both the appeals by the Revenue are dismissed in limini.
In the result Revenue’s appeals are dismissed in limini. Order pronounced in the Open Court on 29th August, 2016. (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER Dated: the 29th August, 2016 • Manga
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