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Income Tax Appellate Tribunal, DELHI ‘E’ BENCH,
Before: SHRI N.K. BILLAIYA, & SHRI SUDHANSHU SRIVASTAVA
PER N.K. BILLAIYA, ACCOUNTANT MEMBER:
Both the captioned appeals by the Revenue are preferred against the orders of the Commissioner of Income Tax [Appeals], Faridabad dated 14.07.2017 and 24.07.2017 pertaining to Assessment Years 2014-15 and 2013-14.
A perusal of the grievance of the revenue shows that the tax effect would be less than Rs. 50 lakhs, therefore, these appeals are not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019.
These appeals are, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs.
In the result, the appeals of the Revenue in and 6238/DEL/2017 are dismissed.
Decision has been announced in the open court in the presence of the ld. DR.
The order is pronounced in the open court on 04.01.2021.
[SUDHANSHU SRIVASTAVA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 04th January, 2021.
VL/