DCIT (International Taxation), New Delhi M/s SMS Siemag AG, New Delhi

IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCH: ‘D’ NEW DELHI

BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER
AND
MS. SUCHITRA KAMBLE, JUDICIAL MEMBER
ITA No.6179/Del./2015
Assessment Year: 2011-12

DCIT (International
Taxation),
Circle -3(1)(2),
New Delhi
(Appellant) 

Vs.

SMS Seimag AG,
C/o- Mohinder Puri & Co.,
1A-1D, Vandna, 11 Tolstoy
Marg,
New Delhi
PAN :AADCS1173J
(Respondent)

ORDER

PER O.P. KANT, AM: 

This appeal by the assessee is directed against final assessment order dated 28.09.2015 passed by the Deputy Commissioner of Income Tax, Circle-3(1)(2), Intl. Taxation, New  Delhi [in short ‘the Ld. Assessing Officer] for assessment year 2011-12, pursuant to the direction of the Ld. Dispute Resolution Panel (DRP).

2. At the outset, the learned Sr. DR brought to our attention that CBDT, vide Circular No. 17/2019 dated 08th August, 2019, has decided that the Revenue would not prefer any appeal before the Tribunal, if the tax effect is less than Rs.50 lakhs. Therefore, he pleaded that the appeal of the Revenue be decided as per the Instruction of the CBDT.

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