. ITO, NEW DELHI vs. SHRI SIKANDER LAL KUMAR, NEW DELHI

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ITA 6234/DEL/2013Status: DisposedITAT Delhi17 April 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 noted that as per CBDT Circular No. 21/2015 and Section 268A of the Income Tax Act, appeals with a tax effect below Rs. 10 lacs should not be pressed or should be withdrawn.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee's representative sought an adjournment, but the Revenue's counsel pointed out that the tax effect was below Rs. 10 lacs.

What were the issues?

Whether the Revenue should press an appeal when the tax effect is below the threshold stipulated by CBDT circulars and the Income Tax Act.

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: ‘D’ NEW DELHI

Before: SHRI R. S. SYAL & MS SUCHITRA KAMBLE

Hearing: 17.04.2017Pronounced: 17.04.2017
1.

This appeal is filed by the Revenue. The Ld. AR filed adjournment application as he was recently engaged by the Assessee. The Ld. DR pointed out that the tax effect in this appeal filed by the Revenue is less than Rs. 10 lacs. The application for adjournment is rejected as the tax amount under dispute is below ten lacs.

2.

In terms of CBDT Circular No.21/2015 dated 10th December, 2015, F.No. 279/Misc./142/2007-ITJ(Pt.) read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not be pressed by the Revenue.

3.

In the result Revenue’s appeal is dismissed.

Order pronounced in the Open Court on 17th April, 2017.

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