What did the Tribunal hold?

The Tribunal noted that the tax effect in the appeal was below Rs. 10 lakhs. Following CBDT Circular No. 21/2015, the Tribunal held that the Revenue should not prefer appeals with such low tax effects.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the Assessment Year 2011-12. None appeared on behalf of the assessee during the hearing.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT when the tax effect is below the threshold stipulated by CBDT circulars.

ACIT vs M/S. Gaurav International, New… | ITAT Delhi 2017

Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI

Before: SHRI G. D. AGRAWAL & MS SUCHITRA KAMBLE

Hearing: 05.12.2017Pronounced: 05.12.2017

PER G. D. AGRAWAL, PRESIDENT:- The appeal by the Revenue for the Assessment Year 2011-12 is directed against the order of the Ld.CIT(A)-XXIV, New Delhi dated 18.06.2014.

At the time of hearing before us, none appeared on behalf of the assessee-respondent. This appeal of the Revenue is, therefore, being disposed of ex-parte qua the assessee-respondent after hearing the arguments of Learned DR.

We have heard the arguments of Learned DR and have perused relevant material placed before us. It is observed that the tax effect in the present appeal of the Revenue is below Rs.10 lakhs. As per Circular No. 21/2015 dated 10th December, 2015, the CBDT has clearly laid down that the Revenue should not prefer appeals before the ITAT if the tax effect involved in the appeal, excluding interest, is less than Rs.10 lakhs. In view thereof, the appeal filed by the Revenue is not maintainable and is dismissed.

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

Decision pronounced in the open Court on 05.12.2017

ACIT, NEW DELHI vs. M/S. GAURAV INTERNATIONAL, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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