DCIT, NEW DELHI vs. M/S. HARMAN PROPERTIES LTD., NEW DELHI

PDF · subscribers
ITA 2769/DEL/2015Status: DisposedITAT Delhi19 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 was not maintainable due to the low tax effect, as per CBDT Circular No. 21/2015. Therefore, the grounds raised by the Revenue were dismissed.

What were the facts?

The Revenue appealed against an order of the CIT(A) concerning a disallowance made under Section 36(1)(iii). The tax effect of the appeal was less than Rs. 10 lakhs.

What were the issues?

Whether an appeal by the Revenue is maintainable before the Tribunal when the tax effect is less than Rs. 10 lakhs, as per CBDT instructions.

Which sections of the Income-tax Act were involved?

Section 36(1)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘C’ BENCH,

Before: SHRI N.K. BILLAIYA, & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri C.S. Anand, Adv, Shri Mayank Maheshwari, Adc
Hearing: 19.06.2018Pronounced: 19.06.2018

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the Revenue is directed against the order dated 28.11.2014 of Commissioner of Income Tax[Appeals], New Delhi pertaining to assessment year 2010-11.

2.

The only grievance of the Revenue is that the ld. CIT(A) erred in directing to recompute the disallowance of Rs. 18,20,821/- made u/s 36(1)(iii) of the Income-tax Act, 1961.

3.

A perusal of the grievance of the Revenue shows that tax effect would be less than Rs. 10 lakhs and, therefore, this appeal by the Revenue is not maintainable in light of the CBDT in its Circular No. 21/2015 dated 10.12.2015 by which the Board has instructed the Revenue not to prefer appeal before the Tribunal where the tax effect is less than Rs.10 lakhs. Accordingly, ground raised by the revenue is dismissed.

4.

In the result, the appeal of the Revenue is dismissed.

The order is pronounced in the open court on 19.06.2018.

More judgments on Section 36(1)(iii)

All 3,665 judgments and leading authorities on Section 36(1)(iii) →

Recent GST High Court judgments

Search GST case law →