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Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI
Before: SHRI I.C. SUDHIR & SHRI O.P. KANT
ORDER
PER O.P. KANT: ACCOUNTANT MEMBER At the outset of hearing, the Learned AR raised a preliminary objection against the maintainability of the present appeals preferred by the Revenue having tax effect below Rs.10 lacs in each of the appeals as the same have been preferred by the Revenue in violation of CBDT Circular No. 21/2015 dated 10.12.2015.
2. The Learned Senior DR did not dispute the above submissions. She, however, placed reliance on the assessment orders.
Considering the above submission, we find substance in the preliminary objection raised by the Learned AR as the present appeals having tax effect below Rs.10 lacs each have been preferred by the Revenue 2 in violation of the CBDT Circular dated 10.12.2015 having the statutory force under section 268A of the Income-tax Act, 1961, hence, these are not maintainable. These appeals are accordingly dismissed.
In result, these appeal are allowed. Order pronounced in the open court on 04.04.2016 ( O.P. KANT ) JUDICIAL MEMBER Dated: 04/04/2016 Mohan Lal