https://www.taxtmi.com/caselaws?id=389264 The ITAT Delhi dismissed the Revenue's appeal against the Ld. CIT (Appeals) order due to the appeal falling below the monetary limit set by CBDT Circular No.17/2019. The Tribunal allowed the Revenue to approach if the tax effect exceeded the limit or fell under specified exceptions. The Tribunal admitted additional evidence in the assessee's appeal under Rule 29 of the ITAT Rules, emphasizing the importance of substantial justice. The additional evidence revealed the appellant's association with Allana Group, prompting further investigation by the AO, leading to directions for reexamination of issues. en-us Thu, 28 Nov 2019 00:00:00 +0530 Wed, 04 Dec 2019 13:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389264 The ITAT Delhi dismissed the Revenue's appeal against the Ld. CIT (Appeals) order due to the appeal falling below the monetary limit set by CBDT Circular No.17/2019. The Tribunal allowed the Revenue to approach if the tax effect exceeded the limit or fell under specified exceptions. The Tribunal admitted additional evidence in the assessee's appeal under Rule 29 of the ITAT Rules, emphasizing the importance of substantial justice. The additional evidence revealed the appellant's association with Allana Group, prompting further investigation by the AO, leading to directions for reexamination of issues. Case-Laws Income Tax Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389264