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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
ACIT, Circle 24(1) vs. Sh. Anil Kapoor New Delhi Kamal Cinema Building Safdarjung Enclave, New Delhi (Appellant) (Respondent) Appellant by : Sh. KK Jaiswal, D.R. Respondent by : None. 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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 30th March, 2016.