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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
ITO, Ward 1(1) vs. Agarwal Fertilizers & Chemicals Muzaffarnagar 34/4, South Civil Lines Muzaffarnagar PAN: AABFC 0458K (Appellant) (Respondent) Appellant by : Sh. K.K.Jaiswal, D.R. Respondent by : None ORDER
PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER
This is an appeal filed by the Revenue. Admittedly the tax effect in the present appeal 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.
In view of the above the appeal by the Revenue is dismissed in limine. 3. In the result Revenue’s appeal is dismissed in limine. Order pronounced in the Open Court on 26th May, 2016.