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Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI
Before: SMT DIVA SINGH & SH.O.P.KANT
Date of Hearing 23.02.2016 Date of Pronouncement 28.03.2016 ORDER
PER DIVA SINGH, JM
The present appeal has been filed by the Revenue assailing the correctness of the order dated 30.04.2013 of CIT(A)-XXX, New Delhi pertaining to 2009-10 assessment year on the following grounds:
– 1. “On the facts and in the circumstances of the case and in law, the Ld. CIT(Appeals) has erred in :- (a) Directing the AO to accept revised computation & allow relief of Rs.10,00,000/- by ignoring the provision of section 139(5) of Income Tax Act, 1961. The appellant craves the right to alter, amend, add or substitute the ground of appeal.”
2. Considering the amount at stake for the Revenue, both the parties were required to address Circular No.21/2015 dated 10th December, 2015 of CBDT. Considering the same in the facts on record, the Ld. Sr. DR fairly conceded that the departmental appeal has been filed wherein the tax effect involved is much less than Rs.10 lakh.
I.T.A .No.-4154/Del/2013