ADDL. CIT, NEW DELHI vs. M/S. A B PAL ELECTRICALS PVT. LTD., DELHI

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ITA 6646/DEL/2016Status: DisposedITAT Delhi27 February 2020AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the revenue's appeal based on CBDT Circular No. 17/2019, which mandates dismissal of appeals with a tax effect below a certain threshold. The cross-objection filed by the assessee was dismissed as withdrawn.

What were the facts?

The revenue preferred an appeal against the CIT(A)'s order for AY 2012-13. The tax effect of the appeal was found to be less than Rs. 50 lacs.

What were the issues?

Whether the revenue's appeal should be dismissed due to low tax effect as per CBDT circular. Whether the cross-objection is maintainable.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,

Before: SH. H. S. SIDHU & SHRI N.K. BILLAIYA

Hearing: 27.02.2020Pronounced: 27.02.2020

This appeal by the revenue is preferred the order of the CIT(A)-I, New Delhi dated 10.10.2016 pertaining to A.Y.2012-13. 2. A perusal of the grievance of the revenue shows that the tax effect would be less than Rs.50 lacs and hence this appeal has to be dismissed in the light of the CBDT Circular No.17.2019 dated 08.08.2019.

3.

Needless to mention the revenue may approach the Tribunal should it feel that the said circular does not apply to this appeal.

Cross Objection No. 30/Del/2017(A.Y.2012-13)

4.

Cross objection dismissed as withdrawn.

5.

In the result, the appeal filed by the revenue and cross objection filed by the assessee is dismissed.

Order pronounced in the open court on 27.02.2020.

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