DCIT, NEW DELHI vs. M/S. IP SUPPORT SERVICES (INDIA) PVT. LTD., NEW DELHI

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ITA 660/DEL/2014Status: DisposedITAT Delhi08 April 2016AY 2010-112 pages

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Income Tax Appellate Tribunal, DELHI BENCH “C” NEW DELHI

Before: SHRI I.C. SUDHIR & SHRI O.P. KANT

For Appellant: Shri KVSR Krishna, CA
For Respondent: Shri T. Vasanthan, Sr. DR

ORDER

PER I.C. SUDHIR: JUDICIAL MEMBER In the present appeal preferred by the Revenue, tax effect is below Rs.10 lacs. Since the same has been preferred by the Revenue in violation of CBDT Circular No. 21/2015 dated 10.12.2015 having statutory force under sec. 268A of the Income-tax Act, 1961, it is not maintainable and is dismissed as such. 2. In result, the appeal is dismissed. Order pronounced in the open court on 08 .04.2016 Sd/- Sd/- ( O.P. KANT ) ( I.C. UDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 08 /04/2016 Mohan Lal

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