ITO, DEHRADUN vs. M/S. HOTEL MUSSOORIE CLUB, DEHRADUN

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ITA 6465/DEL/2015Status: DisposedITAT Delhi29 August 2016AY 2006-072 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The Tribunal noted that as per CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 10 lakhs should be withdrawn or not pressed. Consequently, the appeals were dismissed in limini.

What were the facts?

The Revenue filed two appeals before the ITAT for assessment years 2006-07 and 2007-08. The tax effect in both appeals was less than Rs. 10 lakhs.

What were the issues?

Whether appeals with a tax effect below the prescribed limit should be dismissed in limini as per 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 ‘SMC-3’, NEW DELHI

Both these appeals are filed by the Revenue pertaining to the same assessee i.e. M/s. Hotel Mussorie Club, Dehradun. Admittedly the tax effect in both these appeals by the Revenue 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 read with S.268 A of the Income Tax Act 1961, these appeals by the Revenue should have been withdrawn or should not have been pressed by the Revenue.

2.

In view of the above both the appeals by the Revenue are dismissed in limini.

3.

In the result Revenue’s appeals are dismissed in limini. Order pronounced in the Open Court on 29th August, 2016. (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER Dated: the 29th August, 2016 • Manga

2

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