DCIT, NEW DELHI vs. M/S. SHREE JEE APTEX PVT. LTD., UTTAR PRADESH

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ITA 4747/DEL/2014Status: DisposedITAT Delhi23 July 2018AY 2008-093 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The Tribunal held that in view of CBDT Circular No. 3/2018, the appeal filed by the Revenue should have been withdrawn or not pressed. Therefore, the appeal was dismissed in limine.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2008-09. The tax effect in the appeal was below the monetary limit prescribed by CBDT Circular No. 3/2018.

What were the issues?

Whether an appeal by the Revenue, where the tax effect is below the prescribed monetary limit as per CBDT circular, should be dismissed.

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 ‘G’ NEW DELHI

Before: SHRI N.K. SAINI & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Sanjay
For Respondent: Shri K. Tewari, Sr. DR, Shri Sanjay
Hearing: 23.07.2018Pronounced: 23.07.2018

order passed by the Ld. CIT(A)-XI, New Delhi dated 17.06.2014 for A.Y. 2008-09.

2.

Admittedly, the tax effect in this appeal is below the monetary limit of Rs. 20 lakhs. 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dated 11th July, 2018 read with Section 268 A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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.

3.

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

Order pronounced in the Open Court on 23rd July, 2018.

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