IN HIGH COURT OF DELHI AT NEW DELHI 9 ITA 47/2019 PR. COMMISSIONER OF INCOME TAX -2 Appellant Through: Mr Zoheb Hossain Senior Standing Counsel for Revenue. versus M/S AT & T COMMUNICATION SERVICES INDIA PVT. LTD Respondent Through: Mr Sachit Jolly, Advocate. CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH ORDER 13.08.2019 CM 2682/2019 (exemption) 1.Allowed, subject to all just exceptions. CM 2681/2019 (delay) 2. For reasons explained in application, delay in re-filing appeal is condoned and application is allowed. ITA 47/2019 3.The tax effect being below stipulated monetary limit, appeal is treated as not pressed in terms of CBDT Circular No. 17 of 2019 dated 8th August, 2019 and is disposed of as such. S. MURALIDHAR, J. TALWANT SINGH, J. AUGUST 13, 2019 rd Pr. Commissioner of Income-tax-2 v. AT & T Communication Services India Pvt. Ltd