ITO, NEW DELHI vs. M/S. MAA AMBAY CONSTRUCTION P. LTD., NEW DELHI

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ITA 546/DEL/2014Status: DisposedITAT Delhi02 May 2017AY 2002-032 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, appeals with a tax effect below Rs. 10 lakhs should not be pressed. Therefore, the appeal was dismissed in limine.

What were the facts?

The Revenue filed an appeal before the ITAT for Assessment Year 2002-03. The tax effect in this appeal was less than Rs. 10 lakhs.

What were the issues?

Whether an appeal filed by the Revenue with a tax effect below the prescribed monetary limit should be 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 ‘E’ NEW DELHI

Before: SHRI R.K. PANDA & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri V.K. Tulsian, CA
For Respondent: Shri Rajesh Kumar, CIT DR, Shri V.K. Tulsian, CA
Hearing: 02.05.2017Pronounced: 02.05.2017

PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER

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 read with Section 268 A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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.

Order pronounced in the Open Court on 2nd May, 2017.

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