DCIT, NEW DELHI vs. M/S. MEHTA PRINTS ARTS PVT. LTD., NEW DELHI

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ITA 598/DEL/2014Status: DisposedITAT Delhi28 September 2016AY 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The Tribunal noted that the appeal should have been withdrawn or not pressed by the Revenue as per CBDT circular.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 mandated withdrawal or non-pressing of such appeals.

What were the issues?

Whether the Revenue's appeal, with a tax effect below the prescribed limit, should be entertained by the Tribunal in light of CBDT circulars.

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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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