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Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
ORDER
PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER This is an appeal filed by the Revenue. Admittedly the tax effect in this appeal by the Revenue is less than Rs.10 lakhs. 1.1. In terms of CBDT Circular No.21/2015 dated 10th December,2015, F.No. 279/Misc./142/2007-ITJ(Pt.) read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.
In view of the above this appeal by the Revenue is dismissed in limini.
In case the Revenue finds that this appeal is covered by the Exceptions carved out in the said CBDT Circular, the Revenue is at liberty to file a Misc. Application u/s 254(2) of the Income Tax Act, 1961.
In the result Revenue’s appeal is dismissed in limini. Order pronounced in the Open Court on 08th March, 2016. Sd/- Sd/- (LALIT KUMAR) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: the 08th March, 2016 • Manga
M/s Mohan Dairy, Bulandshahr (UP)