DCIT, DEHRADUN vs. SH. DESHPAL SINGH KOHLI, DEHRADUN
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The Tribunal held that the Revenue's appeal should have been withdrawn or not pressed due to the low tax effect. Consequently, the Revenue's appeal was dismissed.
What were the facts?
The Revenue appealed against the deletion of additions made by the Assessing Officer for low household withdrawals. The tax effect of the appeal was below the monetary limit prescribed by CBDT circulars.
What were the issues?
Whether the Revenue's appeal should be entertained when the tax effect is below the prescribed monetary limit as per CBDT circulars.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’ 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(A)
Dehradun dated 26.02.2015 for A.Y. 2008-09.
1.1 In , the department has filed an appeal for deletion of addition made by Assessing Officer for Rs. 22.50 lacs and Rs. 4 lacs u/s 68 on account of low household CO 478/Del/2015 Assessment year 2008-09 withdrawals. Admittedly, the tax effect in this appeal is below the monetary limit of Rs. 10 lakhs.
1.2 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 read with Section 268 A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.
In view of the above, this appeal by the Revenue is dismissed in limine.
None was present on behalf of the assessee on the date of hearing.
3.1 As in the grounds of cross objection, the assessee has requested for dismissal of the appeal of the department as the tax effect is below Rs. 10 lakh, the cross objection is allowed.
In the result, the appeal of the revenue is dismissed and cross objection of the assessee is allowed.
Order pronounced in the Open Court on 25th June, 2018.
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