ITO, ROHTAK vs. SH. OM PRAKASH, ROHTAK

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ITA 586/DEL/2014Status: DisposedITAT Delhi24 August 2016AY 2008-093 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 in light of CBDT Circular No. 21/2015 and Section 268A of the Income Tax Act, the appeal by the Revenue should not have been pressed. Therefore, 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 The ITAT noted that such appeals should have been withdrawn or not pressed by the Revenue.

What were the issues?

Whether the Revenue's appeal, with a tax effect below the prescribed limit, should be entertained or dismissed in limine based on CBDT circulars and statutory provisions.

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

Before: SHRI J.S. REDDY & SHRI SUDHANSHU SRIVASTAVA

Hearing: 10.08.2016Pronounced: 24.08.2016

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 read with sec. 268A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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

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