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Income Tax Appellate Tribunal, DELHI BENCH “D” NEW DELHI
Before: SHRI I.C. SUDHIR & SHRI L.P. SAHU
ORDER
PER I.C. SUDHIR: JUDICIAL MEMBER At the outset of hearing, the Learned AR raised a preliminary objection against the maintainability of the above appeals preferred by the Revenue having tax effect below Rs.10 lacs. The Learned DR on the other hand tried to justify the assessment orders.
After considering submissions made by the parties , we find substance in the preliminary objection raised by the Learned AR and accordingly hold that each of the above appeals preferred by the Revenue having tax effect below Rs.10 lacs is not maintainable since these appeals have been preferred in violation of CBDT Circular No. 21/2015 dated 10.12.2015 enforceable