ACIT, NEW DELHI vs. M/S BBC WORLD SERVICE INDIA PVT. LTD., NEW DELHI

ITA 3494/DEL/2016Status: DisposedITAT Delhi07 October 2019AY 2010-114 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 per CBDT Circular No. 17/2019. The circular mandates that appeals with a tax effect below Rs. 50,00,000/- should not be preferred.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for AY 2010-11. The assessee contended that the appeal should be dismissed due to low tax effect as per a CBDT circular.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal given the low tax effect as per the latest CBDT circular.

Which sections of the Income-tax Act were involved?

CBDT Circular No.17/2019

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘I-1’ : NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Appellant: Mr. Arpan Khanna, CA

Hearing: 07.10.2019

PER KULDIP SINGH, JUDICIAL MEMBER :

Appellant, Asstt. Commissioner of Income-tax, Circle 4(1) , New Delhi (hereinafter referred to as ‘the revenue’) by filing the present appeal sought to set aside the impugned order dated 18/03/2016 passed by the Commissioner of Income Tax(Appeals)- 42, New Delhi qua the assessment year 2010-11.

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