Income Tax Appellate Tribunal - Delhi
Sunil Kumar Gupta, New Delhi vs Department Of Income Tax on 3 March, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'G
'G' : NEW DELHI
BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND
SHRI SUDHANSHU SRIVASTAVA,
SRIVASTAVA, JUDICIAL MEMBER
ITA No.4567/Del/2013
No.4567/Del/2013
Assessment Year : 2009
2009-10
Deputy Commissioner of Vs. Shri Sunil Kumar Gupta,
Income Tax, 265, Deepali Enclave,
Central Circle
Circle-
le-23, Pitampura,
New Delhi. New Delhi - 110 034.
PAN : AAXPK6631J.
(Appellant) (Respondent)
Appellant by : Smt. Anima Barnwal, Senior DR.
Respondent by : Shri Akash Garg, Advocate.
Date of hearing : 02.03.2016
.03.2016
Date of pronouncement : 03.03.2016
ORDER
PER G.D. AGRAWAL, VP :-
This appeal by the Revenue for the assessment year 2009- 10 is directed against the order of learned CIT(A)-XXXIII, New Delhi dated 30th April, 2013.
2. We have heard the arguments of both the sides and have perused relevant material placed before us. It is observed that the tax effect in the present appeal of the Revenue is below `10 lakhs. As per Circular No.21/2015 dated 10th December, 2015, the CBDT has clearly laid down that the Revenue should not prefer appeals before the ITAT if the tax effect involved in the appeal, excluding interest, is less than `10 lakhs. In view thereof, 2 ITA-4567/Del/2013 the appeal filed by the Revenue is not maintainable and is dismissed.
3. In the result, the appeal of the Revenue is dismissed.
Decision pronounced in the open Court on 03.03.2016.
Sd/- Sd/-
(SUDHANSHU SRIVASTAVA)
SRIVASTAVA) (G.D. AGRAWAL)
AGRAWAL)
JUDICIAL MEMBER VICE PRESIDENT
PRESIDENT
VK.
Copy forwarded to: -
1. Appellant : Deputy Commissioner of Income Tax, Central Circle-
Circle-23, New Delhi.
2. Respondent : Shri Sunil Kumar Gupta, 265, Deepali Enclave, Pitampura, New Delhi - 110 034.
3. CIT
4. CIT(A)
5. DR, ITAT Assistant Registrar