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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI J. SUDHAKAR REDDY & SMT SUCHITRA KAMBLE
PER SUCHITRA KAMBLE, JM
This is an appeal filed by the Revenue. The Revenue sought an adjournment by way of an application. But the Ld. AR pointed that the tax effect in this appeal is less than Rs. 10 Lakhs. Therefore, the application for adjournment is rejected.
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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not be pressed by the Revenue. In view of the above this appeal by the Revenue is dismissed in limini.
In the result Revenue’s appeal is dismissed in limini.
Order pronounced in the Open Court On 25th April, 2016.