What did the Tribunal hold?

The Tribunal noted that the tax effect was below the threshold specified in CBDT Instruction No. 21/2015. Consequently, the departmental appeal was deemed not maintainable on account of low tax effect.

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2010-11. The assessee did not appear for the hearing. The tax effect on the grounds raised by the Revenue was found to be below Rs. 10 lakhs.

What were the issues?

The primary issue was whether the departmental appeal was maintainable given the low tax effect, in light of CBDT instructions.

ITO vs M/S. Anamyaee Infratech Pvt. Ltd. | ITAT Delhi 2017

Income Tax Appellate Tribunal, DELHI BENCH “A”, NEW DELHI

Before: SHRI R. K. PANDA & SHRI SUCHITRA KAMBLE

For Respondent: Smt. Aparna Kaser, CIT-DR

O R D E R PER R. K. PANDA, AM :

This appeal filed by the revenue is directed against the order dated 30th October, 2014 of the CIT(A)-IV, New Delhi relating to assessment year 2010- 11. 2. Despite service of notice non-appeared on behalf of the assessee. Therefore, this appeal is being disposed of on the basis of material available on record and after hearing the ld. DR. 3. It was seen that the tax effect on the ground raised by the revenue is below Rs. 10 lakhs . When the same was pointed out to the Ld. DR, he also (M/s. Anamyaee Infratech Pvt. Ltd.) conceded that the tax effect on the ground raised by the revenue is below Rs. 10 lakhs. In view of the above and in view of CBDT Instruction no. 21/2015 dated 10th December, 2015, the departmental appeal is not maintainable. Accordingly the appeal filed by the revenue is dismissed on account of low tax effect.

4. In the result the appeal filed by the revenue is dismissed. (Order Pronounced in the Court at the time of hearing itself i.e. on 26.09.2017) Sd/- Sd/- SdSd/- S/- Sd/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:26-09-2017. Binita Copy of order to: - 1) The Appellant 2) The Respondent 3) The DRP-IV, New Delhi 4) The DR, I.T.A.T., New Delhi By Order //True Copy// Assistant Registrar ITAT, New Delhi

(M/s. Anamyaee Infratech Pvt. Ltd.)

S.No. Details Date Initials Designation 1 Draft dictated on 26.09.2017 Sr. PS/PS 2 Draft placed before author 26.09.2017 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on 26.9.2017 Sr. PS/PS 7 Date of uploading of Order 26.9.2017 Sr. PS/PS 8 File sent to Bench Clerk 26.9.2017 Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

ITO, NEW DELHI vs. M/S. ANAMYAEE INFRATECH PVT. LTD., DELHI

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