ITO(EXEMPTION), DEHRADUN vs. KARAN EDUCATIONAL SOCIETY, HALDWANI

ITA 1060/DEL/2018Status: DisposedITAT Delhi21 August 2018AY 2014-153 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 Revenue's appeal did not fall under any of the exceptions for contesting cases with low tax effect as per CBDT instructions. Therefore, the appeal was dismissed in limine.

What were the facts?

The Revenue filed an appeal against the CIT(Appeals) order for AY 2014-15. The assessee did not appear, and the tax effect was below the monetary limit. The Revenue's appeal was not covered by the exceptions listed in the CBDT's instructions for contesting low-tax-effect cases.

What were the issues?

Whether the Revenue's appeal, with a tax effect below the monetary limit and not falling under specific exceptions, should be dismissed in limine based on CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F-SMC”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Respondent: Shri S.L. Anuragi, Sr. DR

Hearing: 21/08/2018

This appeal by the Revenue is preferred against the order of the Ld. CIT (Appeals) Haldwani dated 22.11.2017 pertaining to asstt. Year 2014-15. 2. None appeared on behalf of the assessee. Admittedly, the tax effect is below the monetary limit of Rs. 20 lakhs.

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