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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI
ITO (E), Ward 1(3) vs. Consumer Electronics & Appliances E 2 Block, Room no.2419 Manufactures Association, Wave 1 24th Floor, Pratyaksh Kar bhavan F 4/23, 4th floor, Plot no. D6, Sector 18 Civic Centre, J.L.N.Marg Noida 201 301 New Delhi 110 002 PAN: AAATC 0558 R (Appellant) (Respondent) Appellant by : Sh. Anil Sharma, Sr.D.R. Respondent by : Sh. Ved Jain, Adv. ORDER This is an appeal filed by the Revenue. Admittedly the tax effect in this appeal by the Revenue 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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 limini.
In the result Revenue’s appeal is dismissed in limini. Order pronounced in the Open Court on 29th August, 2016.