DCIT, NEW DELHI vs. M/S. SOUTH ASIAN HOSPITALITY SERVICES (P) LTD., NEW DELHI

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ITA 6562/DEL/2015Status: DisposedITAT Delhi29 August 2016AY 2007-082 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 not be pressed. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in this appeal was less than Rs. 10 lakhs.

What were the issues?

Whether the Revenue's appeal should be dismissed due to low tax effect 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

Before: SHRI J. SUDHAKAR REDDY

Dy.CIT, C.C. 29 vs. South Asian Hospitality Services P.Ltd. Room no.318, 3rd Floor E 47, 2nd floor ARA Centre G.K. II Jhandewalan Extn. New Delhi New Delhi PAN: AAGCS 7752 N (Appellant) (Respondent) Appellant by : Sh. Anil Sharma, Sr.D.R. Respondent by : Sh. Manpreet Singh Kapoor, C.A. ORDER This is an appeal filed by the Revenue. Admittedly the tax effect in this appeal 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.

2.

In view of the above this appeal by the Revenue is dismissed in limini.

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