DCIT, NEW DELHI vs. M/S. DHARAMPAL PREMCHAND LTD., NEW DELHI

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ITA 6810/DEL/2014Status: DisposedITAT Delhi25 September 2017AY 2009-103 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 in view of CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 10 lakhs are not maintainable. Therefore, the appeal filed by the Revenue was dismissed without going into the merits of the case.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for the assessment year 2009-10. The tax effect on the disputed issue raised by the Revenue was less than Rs. 10 lakhs.

What were the issues?

Maintainability of the Revenue's appeal due to low tax effect as per CBDT Circular.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI. AMIT SHUKLA & SHRI WASEEM AHMED

For Appellant: Shri Anshu Prakash, D.R
For Respondent: Shri G. N. Gupta, A.R

O R D E R

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