ITO, NEW DELHI vs. M/S NORTHERN FOODS LTD, DELHI

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ITA 5185/DEL/2012Status: DisposedITAT Delhi23 August 2018AY 2003-043 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The Tribunal noted that the appeal should have been withdrawn or not pressed by the Revenue due to the low tax effect. Following the CBDT Circular, the appeal was dismissed in limine.

What were the facts?

The Revenue filed an appeal against the order of the CIT(Appeals) for the assessment year 2003-04. The tax effect in the appeal was below the monetary limit prescribed by the CBDT.

What were the issues?

Whether an appeal filed by the Revenue with a tax effect below the prescribed monetary limit should be dismissed in limine based on CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’ NEW DELHI

Before: SHRI G.D. AGRAWAL, HON’BLE & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri N.K. Jiwani, Sr. DR
Hearing: 17.08.2018Pronounced: 23.08.2018

PER G.D. AGRAWAL, PRESIDENT The appeal filed by the Revenue is directed against the order passed by the Ld. CIT (Appeals)-XVI, New Delhi dated 30.03.2012 for A.Y. 2003-04.

2.

None appeared on behalf of the assessee. Admittedly, the tax effect in the appeal is below the monetary limit of Rs. 20 lakhs.

3.

In terms of CBDT Circular No. 3/2018 dated 11th July, 2018 read with Section 268 A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue. In view of the said Circular, the appeal by the Revenue is dismissed in limine.

4.

In the result, the appeal of the revenue stands dismissed.

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