DCIT, NEW DELHI vs. DR. NARESH KUMAR TREHAN, NEW DELHI

PDF · subscribers
ITA 3084/DEL/2015Status: DisposedITAT Delhi27 June 2018AY 2010-113 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 the appeal filed by the Revenue was not maintainable as it violated the CBDT Circular No. 21/2015 regarding monetary limits for filing appeals. Therefore, the appeal was dismissed on this technical ground.

What were the facts?

The Revenue appealed against the deletion of a penalty under section 271(1)(c) by the CIT(A). The penalty was related to personal expenses debited to the P&L account, which the auditor could not ascertain. The tax effect of the appeal was below Rs. 10,00,000.

What were the issues?

Whether the Revenue's appeal is maintainable given the tax effect below the prescribed monetary limit as per CBDT circular.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCHES: “ E ” NEW DELHI ]

Before: SHRI AMIT SHUKLA & SHRI L. P. SAHU

For Appellant: Shri H. N. Mehrotra, Adv.;
For Respondent: Shri S.R. Senapati, Sr. D. R.;
Hearing: 27.06.2018Pronounced: 27.06.2018

O R D E R PER L. P. SAHU, A. M. :

This is an appeal filed by the Revenue against the order of the learned Commissioner of Income Tax (Appeals)–XX, New Delhi, dated 2-01-2015, for the assessment year 2010-11, on the following ground of appeal :-

2 ITA. 3084 (Del)/2015. Shri [Dr.] Naresh K. Trehan.

“ Whether on the facts and circumstances of the case and in law, the ld. CIT (Appeals) erred in deleting the penalty of Rs.8,30,520/- under section 271(1)(c) ignoring the fact that in the audit report it was mentioned that the auditor were unable to ascertain the quantum of personal expenses debited to P & L A/c. ”

2.

Since undisputedly the tax effect in this appeal preferred by the Revenue is below Rs.10,00,000/-, hence the present appeal is not maintainable as this has been filed in violation of the CBDT Circular No.21/2015 dated 10.12.2015, which is having statutory force under section 268A of the I. T. Act. The appeal is accordingly dismissed, as not maintainable.

3.

In the result, the appeal filed by the Revenue is dismissed.

The order is pronounced in the Open Court on : 27th June, 2018.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →