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Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: Sh. G.D. Agrawal, Hon’ble & Smt. Beena A Pillai, JM
ORDER
PER BEENA A PILLAI, JM
This is an appeal by the department against the order dated 02.01.2014 of CIT(A)-Rohtak.
The ld. Counsel for the assessee in their rival submissions stated that the tax effect in the departmental appeals is less than Rs. 10 lacs. Therefore, the Revenue ought not to have filed the appeal as directed by the CBDT’s latest circular no. 21/2015 dated 10/12/2015.