DCIT, NEW DELHI vs. SHRI YOGESH KUMAR MITTAL, GHAZIABAD

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ITA 1789/DEL/2012Status: DisposedITAT Delhi26 October 2016AY 2008-093 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 observed that as per CBDT Circular No. 21/2015 and Section 268A of the Income Tax Act, appeals with a tax effect below Rs. 10 lakhs should either be withdrawn or not pressed by the Revenue.

What were the facts?

The Revenue filed an appeal before the ITAT. During the proceedings, it was noted that the tax effect in the appeal was less than Rs. 10 lakhs.

What were the issues?

Whether the Revenue's appeal should be entertained given the low tax effect, in light of CBDT circulars and statutory provisions.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

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

For Appellant: Dr. Balwan Chauhan, CIT
Hearing: 26.10.2016Pronounced: 26.10.2016

PER SUCHITRA KAMBLE, JM

1.

This is an appeal filed by the Revenue. The Ld. AR pointed out that the Tax Effect is less than Rs. 10 lakhs. While looking to the appeal papers it was found that the Tax Effect in the present appeal is less than Rs. 10 Lakhs. The same was pointed out to the Ld. CIT-DR. Admittedly the tax effect in this appeal by the Revenue is less than Rs.10 lakhs.

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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not be pressed by the Revenue.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 26th October , 2016.

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