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Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
ADIT, Circle 2(1) vs. Rolls Royce Singapore P.Ltd. 4th floor C/o Luthra & Luthra, A 16/9 Drum Shaped Bldg. Vasant Vihar IP Estate, N.Delhi New Delhi PAN: AACCR 6335 E (Appellant) (Respondent) Appellant by : Sh. Raman Kant Garg, Sr.D.R. Respondent by : Sh. Gaurav Gupta, Adv. ORDER
PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER
This is an appeal filed by the Revenue. Admittedly the tax effect in this appeal 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.
In view of the above this appeal by the Revenue is dismissed in limini. 3. In the result Revenue’s appeal is dismissed in limini. Order pronounced in the Open Court on 25th April, 2016.