ACIT, NEW DELHI vs. SHRI RAJ KUMAR KEDIA, NEW DELHI

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ITA 4595/DEL/2016Status: DisposedITAT Delhi21 September 2017AY 2012-132 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The Tribunal held that the appeal filed by the Revenue should have been withdrawn or not pressed due to the low tax effect. Consequently, the appeal was dismissed in limine.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in this appeal was less than Rs. 10 lakhs. The ITAT noted that such appeals should have been withdrawn or not pressed by the Revenue as per CBDT Circular No. 21/2015.

What were the issues?

Whether an appeal filed by the Revenue with a tax effect below the prescribed limit should be entertained.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.D. AGRAWAL, HON’BLE & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Atiq Ahmad, Sr. DR
Hearing: 12.09.2017Pronounced: 21.09.2017

PER SUDHANSHU SRIVASTAVA, J.M.

1.

This is an appeal filed by the Revenue. Admittedly, the tax effect in this appeal is less than Rs. 10 lakhs.

1.1 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with Section 268 A of the Income Tax Act, 1961, this appeal by the Assessment year 2012-13 Revenue should have been withdrawn or should not have been pressed by the Revenue.

2.

In view of the above, this appeal by the Revenue is dismissed in limine.

The order is pronounced in the open court on 21st September, 2017.

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