ITO, NEW DELHI vs. SH. MOHD. ZAFAR KHAN, NEW DELHI

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ITA 611/DEL/2014Status: DisposedITAT Delhi24 August 2016AY 2008-092 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The Tribunal held that the appeal by the Revenue should have been withdrawn or not pressed, in light of the CBDT circular and Section 268A of the Income Tax Act. 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. This was in contravention of CBDT Circular No. 21/2015.

What were the issues?

Whether an appeal filed by the Revenue with a tax effect below the prescribed limit should be entertained by the Tribunal.

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

ORDER PER SUDHANSHU SRIVASTAVA, J.M.

This appeal is filed by the Revenue. Admittedly the tax effect in the present appeal is less than Rs. 10 lakhs. 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 read with sec. 268A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue. Mohd. Zafar Khan Page 1 of 2

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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