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Income Tax Appellate Tribunal, DELHI BENCHES “A” : DELHI
Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU
This appeal by Revenue has been directed against the Order of the Ld. CIT(A), Rohtak, Dated 22.01.2015, for the A.Y. 2011-2012, challenging the deletion of addition of Rs.29,75,567/-.
Admittedly, the tax effect in the Departmental Appeal is below Rs.10 lakhs. Vide Circular No.21/2015 dated 10th
2 ITA.No.1774/Del./2015 Smt. Bimla Devi Jain, Rewari (Haryana) December, 2015 issued by CBDT, it has been directed that the department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.10 lakhs. It is also directed that this instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in Tribunals. Pending appeals below the specified tax limit may be withdrawn/not pressed. The Ld. D.R. in view of the Board’s Circular above did not press the departmental appeal. In view of the above, the departmental appeal is dismissed as is filed in violation of the CBDT instruction above.
In the result, appeal of the department is dismissed.
Order pronounced in the open Court.