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 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI `SMC-2' BENCH,
                         NEW DELHI

        BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER


                      ITA No. 2145/DEL/2018
                    [Assessment Year: 2014-15]

The I.T.O            Vs.    M/s Acrux Consultancy Solutions Pvt Ltd
Ward ­ 1(3)                 Plot No. 62E, First Floor, Pocket B-7
New Delhi                   Phase 3, Mayur Vihar, New Delhi

                            PAN: AAJCA 8721 C

 [Appellant]                                [Respondent]


                Date of Hearing            : 18.03.2020
                Date of Pronouncement      : 18.03.2020

                    Assessee by : None

                     Revenue by : Shri Gaurav Dudeja, Sr. DR


                               ORDER


PER N.K. BILLAIYA, ACCOUNTANT MEMBER:




     This appeal by the Revenue is preferred against the order of the

Commissioner of Income Tax [Appeals] - 1, New Delhi dated 03.01.2018

pertaining to assessment year 2014-15.
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2.    A perusal of the grievance of the revenue shows that the tax

effect would be less than Rs. 50 lakhs, therefore, this appeal is not

maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019.



3.    This appeal is, accordingly, dismissed with liberty to the revenue

to approach the Tribunal as per the provisions of law, should it feel

that the tax effect is more than Rs. 50 lakhs.









4.    In the result, the appeal of the Revenue in ITA No.

2145/DEL/2018 is dismissed.


      The order is pronounced in the open court on 18.03.2020.



                                                         Sd/-

                                                 [N.K. BILLAIYA]
                                             ACCOUNTANT MEMBER
Dated: 18th March, 2020.

VL/

Copy forwarded to:

1.    Appellant
2.    Respondent
3.    CIT
4.    CIT(A)                                         Asst. Registrar,
5.    DR                                             ITAT, New Delhi
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Date of dictation

Date on which the typed draft is placed before
the dictating Member
Date on which the typed draft is placed before
the Other Member
Date on which the approved draft comes to
the Sr.PS/PS
Date on which the fair order is placed before
the Dictating Member for pronouncement
Date on which the fair order comes back to
the Sr.PS/PS
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the website of ITAT
Date on which the file goes to the Bench Clerk
Date on which the file goes to the Head Clerk

The date on which the file goes to the
Assistant Registrar for signature on the order
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