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Income Tax Appellate Tribunal, DELHI BENCH: ‘C’: NEW DELHI
Before: SHRI S.K. YADAV & SHRI B.R.R. KUMAR
PER: B.R. R. Kumar, AM
The Revenue has filed an appeal against the order of the Ld. CIT(A)-15, 104, Aaykar Bhawan, Laxmi Nagar, Delhi-110092 dated 11.02.2015, pertaining to Assessment Year 2011-12. 2. On going through the appeal filed by the Revenue, it was found that the tax effect of this case is less than Rs. 10 lacs.
2 ITA No.-3082/Del/2015. Global Autotech Ltd.
Ld. DR has fairly conceded this fact and hence keeping in view that, under the
powers vested by sec. 268A(1) of the I.T. Act, CBDT has recently issued Circular
No. 21 of 2015 dated 10.12.2015(FNo. 279/Misc. 142/2007-ITJ(Pt)
instructing the authorities below departmental appeal should not be filed
before ITAT where the demand/tax effect does not exceed Rs.10 lacs. The
circular is specifically mentioned to be applicable for all pending appeals.
Subject to some exceptions, it is further directed by CBDT that all the
departmental appeals pending before ITAT where the demand/tax effect is less than 10
lacs should be either withdrawn or not pressed by the Departmental Representatives.
The present appeal is not covered by any exceptions mentioned in the said CBDT
circular. Since the tax demand in dispute in this departmental appeal is below the limit
set out by CBDT for the appeal the same is not maintainable in view of fore goings.
Accordingly the appeal of the Department is dismissed as not pressed/withdrawn.
In the result, appeal of revenue is dismissed.
Order pronounced in the open court on 04/7/2018
Sd/- Sd/- (S.K. YADAV) (B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 04.07.2018 Pooja/-
3 ITA No.-3082/Del/2015. Global Autotech Ltd.