ACIT, C.C., Noida v. Neeta Saha - 2016-LL-0927-50

Citation	2016-LL-0927-50
Appellant Name	ACIT, C.C., Noida
Respondent Name	Neeta Saha
Court	ITAT-Delhi
Relevant Act	Income-tax
Date of Order	27/09/2016
Assessment Year	2008-09
Judgment	View Judgment
Keyword Tags	tax effect
Bot Summary:	Admittedly the tax effect in the present appeal is less than Rs.10 lakhs. Read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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 the appeal by the Revenue is dismissed in limine. In the result the appeal by the Revenue is dismissed in limine. Order pronounced in the Open Court on 27th September, 2016.

IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 632/Del/2014 AY: 2008-09 ACIT, C.C. vs. Ms Neeta Saha Noida G 22, Sector 27, Noida 201 301 PAN: AIGPS 3023 H (Appellant) (Respondent) Appellant by : Sh. Rajesh Jain, Sr.D.R Respondent by : Sh. Shailesh Gupta, C.A. ORDER PER J.SUDHAKAR REDDY, A.M. This appeal is filed by Revenue. Admittedly tax effect in present appeal 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 read with S.268 of Income Tax Act 1961, this appeal by Revenue should have been withdrawn or should not have been pressed by Revenue. 2. In view of above appeal by Revenue is dismissed in limine. 3. In result appeal by Revenue is dismissed in limine. Order pronounced in Open Court on 27th September, 2016. Sd/- Sd/- (SUDHANSHU SRIVASTAVA) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 27th September, 2016 Manga 2 Copy forwarded to: - 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT - TRUE COPY - By Order, ASSISTANT REGISTRAR 3 ACIT, C.C., Noida v. Neeta Saha

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