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Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: SHRI J. SUDHAKAR REDDY & SH. LALIT KUMAR
ORDER PER BENCH
These two appeals are filed by the Revenue. Admittedly the tax effect in these appeals 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 read with S.268 A of the Income Tax Act 1961, these appeals by the Revenue should have been withdrawn or should not have been pressed by the Revenue. 2. In view of the above, these two appeals by the Revenue are dismissed in limini. and 5856/Del/13 A.Y. 2005-06 Raj Katha Products Pvt. Ltd., New Delhi
In case the Revenue finds that these appeals are 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 both the appeals by the Revenue are dismissed in limini,
Order pronounced in the Open Court on 08th March, 2016.