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Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
PER PRADIP KUMAR KEDIA, AM :
The captioned appeal has been filed at the instance of the Revenue against the order of the Commissioner of Income Tax (Appeals)-1, Gurgaon (‘CIT(A)’ in short) dated 30.03.2017 arising from the assessment order dated 30.12.2015 passed by the Assessing Officer u/s 147/143(3) of the Income Tax Act, 1961 (the Act) for the Assessment Year 2010-11 in question.
On the date of hearing, the Learned DR for the Revenue fairly submitted that the tax effect in the appeal of the Revenue is below monetary limits prescribed by CBDT Circular 17/2019 dated 08.08.2019.
ITO vs. Shri Hariom 2 3. The Learned DR thus submitted that the Revenue appeal do not lie.
In the light of the assertions made on behalf of Revenue and the facts available on record, the appeal of Revenue is dismissed as withdrawn.
In the result, the appeal of the Revenue is dismissed in limine.
Order pronounced in the open court on 25.07.2023