M/S. DCIT, NEW DELHI vs SHRI SANDEEP KUMAR PRUTHI, MUMBAI

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

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

For Appellant: Shri Sankalp Sharma, Adv

For Respondent: Smt. Parmita M. Vishvas, CIT(DR), Shri Sankalp Sharma, Adv

ORDER

PER I.C. SUDHIR: JUDICIAL MEMBER At the outset of hearing, the Learned AR pointed out that the present appeal having tax effect below Rs. 10 lacs has been preferred by the Revenue in violation of CBDT Circular No. 21/2015 dated 10.12.2015, hence, it is not maintainable. 2. The Learned CIT(DR) did not dispute the above submission on preliminary objection raised by the Learned AR. She, however, placed reliance on the assessment order in support of the ground raised in the appeal.

M/S. DCIT, NEW DELHI vs. SHRI SANDEEP KUMAR PRUTHI, MUMBAI