What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal due to the low tax effect. The Assessee also did not press their cross-objection, leading to its dismissal as well.

The Revenue filed an appeal, and the Assessee filed a cross-objection against an order of the CIT(A). Both parties agreed that the tax effect in the Revenue's appeal was below the threshold for further appeal.

What were the issues?

The primary issue was the tax effect in the Revenue's appeal, which was agreed to be below the threshold for further litigation. The Assessee also chose not to press their cross-objection.

Addl. CIT-(08), New Delhi vs Sopra India Pvt. Ltd., New Delhi | ITAT Delhi 2019

Income Tax Appellate Tribunal, DELHI BENCH: ‘FRIDAY/G’, NEW DELHI

Before: SHRI H.S. SIDHU & SHRI O.P. KANT

filed the Cross Objection against the impugned order dated 28.11.2018 passed by the Ld. CIT(A)-43, New Delhi relevant to assessment year 2011-12.

At the time of hearing both the parties agreed that in the aforesaid Revenue Appeal the tax effect involved is less than Rs. 50 lacs and therefore, the same should be dismissed. At the same time, Ld. AR for the assessee submitted that she is not pressing the Cross Objection filed by the Assessee in the aforesaid Revenue Appeal, hence, the same may also be dismissed as not pressed.

Keeping in view of the statements made by both the partiers and in view of the Instructions of CBDT circulated vide Circular No.17/2019 Dated 08.08.2019, the Revenue’s Appeal as well as Assessee’s Cross Objection stand dismissed.

In the result, the Revenue’s Appeal as well as Assessee’s Cross Objection stand dismissed.

The decision is pronounced on 15.11.2019.

ADDL. CIT-(08), NEW DELHI vs. SOPRA INDIA PVT. LTD., NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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