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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI
Before: SHRI J. SUDHAKAR REDDY
This is an appeal filed by the Revenue directed against the order of the Ld. Commissioner of Income Tax (Appeals)-XVII, New Delhi pertaining to the A.Y. 2007-08 dated 23.6.2014.
Heard Shri P.Damkanunjna, Ld.Sr.D.R. on behalf of Revenue and Shri Abhishek Mathur, Ld.Counsel for the assessee.
Admittedly the tax effect in the present appeal is less than Rs.10 lakhs.
3.1. 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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 the appeal by the Revenue is dismissed in limine.
In the result Revenue’s appeal is dismissed in limine.
Order pronounced in the Open Court on 29th June, 2016.