ACIT, FARIDABAD vs SH. SHYAM LAL SETHI, FARIDABAD

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’: NEW DELHI

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

For Appellant: Smt. Anima Barnwal, Sr.DR

Hearing: 16.03.2016Pronounced: 30.03.2016

Appellant by Smt. Anima Barnwal, Sr.DR Respondent by None Date of hearing 16.03.2016 Date of pronouncement 30.03.2016 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against the order of learned Commissioner of Income Tax(Appeals) dated 26.08.2014 in relation to assessment year 2000-01.

None appeared on behalf of the assessee. We have heard the ld. Sr. Departmental Representative and perused the relevant material on record. It is noticed that the CBDT has issued Circular No. 21 of 2015 dated 10.12.2015 with retrospective effect, revising the monetary limit to Rs.10,00,000/- for not filing appeals before the Tribunal. The ld. Sr. Departmental Representative, although

ACIT, FARIDABAD vs. SH. SHYAM LAL SETHI, FARIDABAD