ITO(E), NEW DELHI vs. CONSUMER ELECTRONICS & APPLIANCES MANUFACTURES ASSOCIATON, NOIDA

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ITA 6565/DEL/2015Status: DisposedITAT Delhi29 August 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The Tribunal noted that as per CBDT Circular No. 21/2015, appeals with such a tax effect should have been withdrawn or not pressed. Therefore, the appeal was dismissed in limini.

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 an appeal filed by the Revenue with a tax effect below the prescribed limit should be dismissed in limini based on 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

ITO (E), Ward 1(3) vs. Consumer Electronics & Appliances E 2 Block, Room no.2419 Manufactures Association, Wave 1 24th Floor, Pratyaksh Kar bhavan F 4/23, 4th floor, Plot no. D6, Sector 18 Civic Centre, J.L.N.Marg Noida 201 301 New Delhi 110 002 PAN: AAATC 0558 R (Appellant) (Respondent) Appellant by : Sh. Anil Sharma, Sr.D.R. Respondent by : Sh. Ved Jain, Adv. 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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.

3.

In the result Revenue’s appeal is dismissed in limini. Order pronounced in the Open Court on 29th August, 2016.

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