ACIT, NEW DELHI vs. M/S. SGS AGENCIES LTD., NEW DELHI

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ITA 2671/DEL/2015Status: DisposedITAT Delhi02 July 2018AY 2009-103 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 noted that in terms of CBDT Circular No. 21/2015 and Section 268A of the Income Tax Act, the appeal should not have been pressed. Consequently, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in this appeal was less than Rs. 10 lakhs.

What were the issues?

Whether the Revenue's appeal, with a tax effect below the prescribed limit, should be entertained.

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 ‘A’ NEW DELHI

For Appellant: Ms Ashima Neb, Sr. DR
For Respondent: Shri Vinod Kumar Bindal, Adv, Ms Rinki Sharma, Adv
Hearing: 02.07.2018Pronounced: 02.07.2018

PER SUDHANSHU SRIVASTAVA, J.M. This is an appeal filed by the Revenue. Admittedly, the tax effect in this appeal is less than Rs. 10 lakhs.

1.

1.1 In terms of CBDT Circular No. 21/2015 dated 10th December, 2015, F. No. 279/Misc./142/2007-ITJ(Pt.) read with Section 268 A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.

2.

In view of the above, this appeal by the Revenue is dismissed in limine.

Order pronounced in the Open Court on 2nd July, 2018.

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