DCIT, NEW DELHI vs M/S. J.J. ENTERPRISES, UTTAR PRADESH

Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI

Before: SHRI H.S. SIDHU & SHRI J. SUDHAKAR REDDY

For Appellant: Ms. Sulekha Verma, CIT, D.R

and 1746/Del/2014 AY: 2006-07 and 2008-09 Dy.CIT, Central Circle 2 vs. J.J. Enterprises New Delhi Rankhandi Road, Deoband Saharanpur, U.P. PAN: AABFJ 6970 H (Appellant) (Respondent) Appellant by : Ms. Sulekha Verma, CIT, D.R. Respondent by : Sh. O.P.Agrawal, Adv. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER These two appeals are filed by the Revenue. Admittedly the tax effect in both these appeals 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 read with S.268 A of the Income Tax Act 1961, these appeals by the Revenue should have been withdrawn or should not have been pressed by the Revenue.

In view of the above these appeals by the Revenue are dismissed in limine.

In the result Revenue’s appeals for the A.Y. 2006-07 as well as 2008- 09 both are dismissed in limine. Order pronounced in the Open Court on 05th May, 2016.

Sd/- Sd/- (H.S.SIDHU ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: the 05th May, 2016

• Manga

DCIT, NEW DELHI vs. M/S. J.J. ENTERPRISES, UTTAR PRADESH