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Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI
Before: SHRI I.C. SUDHIR & SHRI O.P.KANT
ORDER
PER I.C. SUDHIR: JUDICIAL MEMBER After considering submissions made by the parties , we find substance in the preliminary objection raised by the Learned AR and accordingly hold that the above appeal preferred by the Revenue having tax effect below Rs.10 lacs is not maintainable since the appeal has been preferred in violation of CBDT Circular No. 21/2015 dated 10.12.2015 enforceable under section 268A of the Income-tax Act, 1961. The appeal is accordingly dismissed. Order pronounced in the open court on .06.2016 ( O.P. KANT ) JUDICIAL MEMBER Dated: /06/2016 Mohan Lal