ACIT, NEW DELHI vs. SH. RAJNEESH MOHAN, NEW DELHI

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ITA 4804/DEL/2014Status: DisposedITAT Delhi05 September 2017AY 2010-112 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 noted that as per CBDT Circular No. 21/2015 and Section 268A of the Income Tax Act, appeals with a tax effect below a certain limit should not be pressed. Consequently, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the Income Tax Appellate Tribunal. The tax effect in the appeal was less than Rs. 10 lakhs.

What were the issues?

Whether the Revenue's appeal, with a tax effect below the prescribed limit, should be entertained or dismissed in limine.

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
For Respondent: Shri R.K. Saini, Adv
Hearing: 05.09.2017Pronounced: 05.09.2017

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

1.

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with Section 268 A of the Income Tax Act, 1961, this appeal by the Assessment year 2010-11 Revenue should have been withdrawn or should not have been pressed by the Revenue.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 05.09.2017

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