ACIT, NEW DELHI vs. M/S. MULAKH RAJ RAMESH KUMAR, NEW DELHI

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ITA 4967/DEL/2011Status: DisposedITAT Delhi28 September 2016AY 2005-062 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The Tribunal held that the appeal should have been withdrawn or not pressed by the Revenue in terms of the CBDT circular. Consequently, the appeal was dismissed in limine.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the appeal was less than Rs. 10 lakhs. The CBDT Circular No. 21/2015 mandates withdrawal or non-pressing of such appeals.

What were the issues?

Whether an appeal with a tax effect below the threshold specified in CBDT circulars 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

ORDER

PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER

1.

This appeal is filed by the Revenue. Admittedly the tax effect in the present 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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 the appeal by the Revenue is dismissed in limine. 3. In the result the appeal by the Revenue is dismissed in limine. Order pronounced in the Open Court on 28th September, 2016.

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