2019 (7) TMI 2031

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....Kanika, Adv. ORDER PER: ANADEE NATH MISSHRA, AM This appeal by Revenue has been directed against the order of Learned Commissioner of Income Tax (Appeals)-22, ['Ld. CIT(A)', for short] New Delhi, dated 05.05.2016 for Assessment Year 2011-12, on the following grounds: "1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting disallowanc....

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....ion will apply retrospectively to the pending appeals and appeals to be filed henceforth in the Tribunal. It is also directed in this Circular, that pending appeals below the specified tax effect may be withdrawn/not pressed. Ld. CIT(DR), who appeared on behalf of Revenue, did not press the appeal in view of the aforesaid Circular of CBDT. We may also note that this appeal of Revenue would not fal....