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O R D E R. PER I. C. SUDHIR, J. M. :
The Revenue has questioned first appellate order on the following common effective ground :-
“ 1. The ld. Commissioner of Income Tax (Appeals) has erred in law as well as on facts in deleting the addition of Rs.12,39,000/- [for assessment year 2006-07] and Rs.15,92,000/- [for assessment year 2007-08] on account of unexplained cash credits without examining and adjudicating upon merits of the case. ”
2 I. T. Appeal Nos. 3338 & 3339/Del/2015 Assessment Years : 2006-07 & 2007-08.
Since undisputedly the tax effect in these appeals preferred by the Revenue is below Rs.10,00,000/-, hence the present appeals are not maintainable as these have been filed in violation of the CBDT Circular No.21/2015 dated 10.12.2015, which is having statutory force under section 268A of the I. T. Act. Both the appeals are accordingly dismissed, as not maintainable.
The order is pronounced in the Open Court on : 27th July, 2017.
Sd/- Sd/- ( L. P. SAHU ) ( I. C. SUDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : the 27th July, 2017.
*MEHTA*
3 I. T. Appeal Nos. 3338 & 3339/Del/2015 Assessment Years : 2006-07 & 2007-08.