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Income Tax Appellate Tribunal, DELHI BENCH ‘E’ NEW DELHI
Before: SHRI G.D. AGRAWAL, HON’BLE & SHRI SUDHANSHU SRIVASTAVA
assessee are directed against the order passed by the ld. CIT(A)- 24, New Delhi dated 30.03.2015 for A.Y. 2005-06.
1.1 In , admittedly, the tax effect in this appeal is below the monetary limit of Rs. 20 lakhs. CO 110/Del/2015 Assessment year 2005-06 1.2 In terms of CBDT Circular No. 3/2018 dated 11th July, 2018 read with Section 268 A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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 said Circular, the appeal by the Revenue is dismissed in limine.
In view of the above, this appeal by the Revenue is dismissed in limine.
None appeared on behalf of the assessee.
3.1 As far as the CO of the assessee is concerned, the same, being supportive to the department’s appeal, also stands dismissed.
In the result, the appeal of the revenue and cross objection of the assessee stand dismissed.
Order pronounced in the Open Court on 27th August, 2018.