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Income Tax Appellate Tribunal, DELHI BENCH ‘D’ NEW DELHI
Before: SHRI C.M. GARG & SHRI L.P. SAHU
ORDER Per L.P. Sahu, A.M. : It is apparent from record that the present appeal has been preferred by the Revenue against the action of the ld. CIT(A)-XXIII, New Delhi – order dated 30.08.2006 whereby he has deleted the additions as enumerated in the grounds of appeal before us, the tax effect on which comes below Rs.10 lacs. Undisputedly, the present appeal has been preferred by the Revenue in violation of CBDT Circular No. 21/2015 dated 10.12.2015, wherein the pecuniary limit for preferring the appeal by the Revenue before the ITAT has been prescribed beyond Rs.10 lacs. The above circular on pecuniary limit has now statutory force within the provisions of section 268A of the IT Act, hence, the present appeal is not maintainable.
The ld. DR Mr. Yogesh Kumar Sharma requested that while dismissing the appeal as not maintainable, it may be made clear that the present order will have no precedential value.
In view of the above discussion, the present appeal preferred by the Revenue in violation of CBDT Circular No. 21/2015 (supra) is not maintainable and hence, the same is dismissed as such making it clear that since the present appeal has not been disposed of on merits of the appeal, but due to above reason, it will have no any judicial precedence.