Court :
ITAT New Delhi
Brief :
This appeal by the revenue is preferred against the order of the CIT(A)-42, New Delhi dated 19.10.2016 pertaining to A.Y. 2012-13.
Citation :
ITA No.2832/DEL/2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘D’, NEW DELHI
BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER
AND
MS. SUCHITRA KAMBLE, JUDICIAL MEMBER
ITA No.2832/DEL/2017
Assessment Year: 2012-13
Deputy Commissioner of
Income Tax, Circle – 1 (2)
(2), Civic Centre, Dr.
Shyama Prasad Mukherjee
Marg, New Delhi
PAN No.AAACF7202Q
(APPELLANT)
Vs
M/s. EserGlobal SAS
Unit-16, Ground Floor, D-4,
District Centre,
Rectangle -1, Saket,
New Delhi-110017
(RESPONDENT)
Appellant by Sh. Umesh Takyar, Sr. Dr.
Respondent by Sh. Purushottam Anand,
Advocate
Date of hearing: 05/01/2021
Date of Pronouncement: 05/01/2021
ORDER
PER N. K. BILLAIYA, AM:
This appeal by the revenue is preferred against the order of the CIT(A)-42, New Delhi dated 19.10.2016 pertaining to A.Y. 2012-13.
2. A perusal of the grounds of appeal show that the tax effectwould be less than Rs.50 lacs and, therefore, this appeal is not maintainable as per the CBDT Circular No.17 of 2019. The appealis accordingly dismissed.
3. In the result, the appeal filed by the revenue is accordinglydismissed.
4. Decision announced in the open court in the presence of both the representatives on 05.01.2021.
To know more in details find the attachment file
GST Live Certification Course (39th Batch) - April 2024 (Weekend Batch) (With Certificate)
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"
CAclubindia
