DCIT, NEW DELHI vs SH. RAMESH SHARMA, NEW DELHI

Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Smt. Deepali Chandra, CIT(DR)

For Respondent: Shri Salil Aggarwal, Advocate, Shri Shailesh Gupta, CA

Hearing: 23/04/2018

PER AMIT SHUKLA, J.M.

This is an appeal filed by the Revenue. Admittedly the tax effect in this appeal by the Revenue is less than Rs.10 lakhs. 1.1. 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue. 2. In view of the above this 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 23rd April, 2018.

DCIT, NEW DELHI vs. SH. RAMESH SHARMA, NEW DELHI