ACIT, NEW DELHI vs. SH. SANDEEP WADHWA, NEW DELHI

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ITA 1735/DEL/2015Status: DisposedITAT Delhi18 July 2018AY 2011-124 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 dismissed the Revenue's appeal in limine due to the low tax effect, as per CBDT circulars. The assessee's cross-objection was also dismissed as no one appeared on their behalf, indicating a lack of interest in pursuing it.

What were the facts?

The Revenue filed an appeal, and the assessee filed a cross-objection against an order for AY 2011-12. The Revenue's appeal had a tax effect below the monetary limit prescribed by CBDT circulars.

What were the issues?

Whether the Revenue's appeal should be dismissed due to low tax effect, and whether the assessee's cross-objection should be dismissed for non-prosecution.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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

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

For Respondent: Shri K. Tewari, Sr. DR
Hearing: 16.07.2018Pronounced: 18.07.2018

Heard together (2 matters)

C.O. No. 36/Del/2016
ITA No. 1735/Del/2015

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)-XXVII, New Delhi dated 11.12.2014 for A.Y. 2011-12.

ITA 1735/D/2015 & CO 36/D/2016 Assessment year 2011-12

2.

None was present on behalf of the assessee when the appeal and the CO were called out for hearing.

3.

In admittedly, the tax effect 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dated 11th July, 2018 read with Section 268 A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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.

4.

As far as the CO of the assessee is concerned, none has put in appearance on behalf of the assessee and nor has any application for adjournment been received on behalf of the assessee. This gives an impression that the assessee is not interested in pursuing the Cross Objections. We, therefore, have no option but to dismiss the CO preferred by the assessee by placing reliance on CIT vs. Multiplan (India) Pvt. Ltd reported in 38 ITD 320 (Del). Accordingly, the cross objection is also dismissed.

5.

In the result, the appeal of the revenue and the cross objection of the assessee are dismissed.

ITA 1735/D/2015 & CO 36/D/2016 Assessment year 2011-12 Order pronounced in the Open Court on 18th July, 2018.

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