ACIT, CIRCLE- 8(1), NEW DELHI vs. EASY POLICY INSURANCE WEB AGGREGATORS PVT. LTD., NOIDA

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ITA 5875/DEL/2018Status: DisposedITAT Delhi11 November 2021AY 2015-163 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to low tax effect, as it was below the monetary limit prescribed by CBDT circulars. The appeal was dismissed on this ground.

What were the facts?

The Revenue filed an appeal against an order passed by the CIT(A). During the hearing, the CIT(DR) admitted that the tax effect of the grounds raised was below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable given that the tax effect was below the monetary limits prescribed by CBDT circulars for filing appeals before the ITAT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: SHRI O.P. KANT & MS. SUCHITRA KAMBLE

For Respondent: Shri Sujeet Kumar, CIT(DR)
Hearing: 11/11/2021

This appeal is filed by the revenue against the order dated 08.06.2018 passed by the CIT (A) - 3 Delhi for Assessment Year 2015-16.

2.

At the time of hearing, we inquired from the Ld. CIT (DR) as to whether the tax effect of the grounds raised by Revenue is less than the monetary limit prescribed by CBDT for filing the appeal to which she fairly admitted that the tax effect is less than the monetary limit prescribed by CBDT for filing the appeal.

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