ACIT, NEW DELHI vs. MS. SURBHI SEN JINDAL, NOIDA
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the Revenue's appeal should have been withdrawn or not pressed, given the low tax effect and the CBDT circular. Consequently, the assessee's cross-objection, being supportive of the Revenue's appeal, was also dismissed.
What were the facts?
The Revenue filed an appeal before the ITAT, and the assessee filed a cross-objection. The tax effect in the Revenue's appeal was below the monetary limit prescribed by the CBDT.
What were the issues?
Whether the Revenue's appeal should be dismissed in limine due to low tax effect as per CBDT circular and Section 268A of the Income Tax Act.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘G’ NEW DELHI
Before: SHRI G.D. AGRAWAL, HON’BLE & SHRI SUDHANSHU SRIVASTAVA
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
assessee are directed against the order passed by the Ld. CIT (Appeals)-I, New Delhi dated 3.6.2014 for A.Y. 2009-10.
In , admittedly, the tax effect is below the monetary limit of Rs. 20 lakhs. In terms of CBDT CO 176/D/2017 Assessment year 2009-10 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dated 11th July, 2018 read with Section 268 A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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.
As far as the CO of the assessee is concerned, the same, being supportive to the department’s appeal, also stands dismissed.
In the result, the appeal of the revenue and the cross objection of the assessee are dismissed.
Order pronounced in the Open Court on 19th July, 2018.
More judgments on Section 268A
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- Income Tax Officer, Ward-1, Mehsana vs Hemantkumar Faljibhai Chaudhary, MehsanaITA 475/AHD/2025[2012-13]Status: Disposed25 Sept 2026AY 2012-13
- Dy. CIT-4(1), Indore vs Kiran Bajpai, IndoreITA 426/IND/2026[2024-25]Status: Disposed9 Sept 2026AY 2024-25
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