ITA NO. 1483/DEL/12 & 1465/DEL/12 IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1465/DEL/2012 (ASSESSMENT YEAR-2001-02) AND I.T.A. No. 1483/DEL/2012 (ASSESSMENT YEAR 2001-02) ITO Vs Esteem Finventures Ltd. Ward-11(2) (Formerly Esteem Security & Leasing Ltd.) New Delhi 104, New Modern Co-op. G/H Society, Plot No. 26/2, Sector-9, Rohini New Delhi-110085 AAACE9112E (APPELLANT) (RESPONDENT) Appellant by Anil Kr. Sharma, Sr. DR Respondent by Sh. Rohit Garg, Adv Date of Hearing 15.09.2016 Date of Pronouncement 15.09.2016 ORDER PER SUCHITRA KAMBLE, JM These appeals are filed by Revenue. Admittedly tax effects in Revenue s appeals are less than Rs.10 lakhs. 2. In terms of CBDT Circular No.21/2015 dated 10th December,2015, F.No. 279/Misc./142/2007-ITJ(Pt.) read with Section 268A of Income Tax Act 2 ITA NO. 1483/DEL/12 & 1465/DEL/12 1961, these appeals by Revenue should have been withdrawn or should not have been pressed by Revenue. 3. Ld. AR submitted that since Appeals of Revenue are less than Rs. 10 lakhs, appeals have to be dismissed. 4. In result, appeal of Revenue is dismissed. order is pronounced in open court on 15th of September, 2016. Sd/- Sd/- (S.V. MEHROTRA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 15/09/2016 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date 1. Draft dictated on 15.09 2016 PS 3 ITA NO. 1483/DEL/12 & 1465/DEL/12 2. Draft placed before author 15.09.2016 PS 3. Draft proposed & placed before 09.2016 JM/AM second member 4. Draft discussed/approved by JM/AM Second Member. 5. Approved Draft comes to .09.2016 PS/PS Sr.PS/PS 6. Kept for pronouncement on PS 7. File sent to Bench Clerk PS 15.09.2016 8. Date on which file goes to AR 9. Date on which file goes to Head Clerk. 10. Date of dispatch of Order. ITO Ward-11(2), New Delhi v. Esteem Finventures Ltd. (Formerly Esteem Security & Leasing Ltd.)