Income Tax Appellate Tribunal - DelhiSunil Kumar Gupta, New Delhi vs Department Of Income Tax on 3 March, 2016IN 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

                                ORDERPER 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.     CIT4.     CIT(A)5.     DR, ITAT

                                              Assistant Registrar