ACIT, NEW DELHI vs. SH. O.P. KAPOOR, NEW DELHI

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ITA 747/DEL/2014Status: DisposedITAT Delhi24 August 2016AY 2003-043 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, relying on CBDT Circular No. 21 of 2015 and Section 268A of the Income Tax Act, decided that appeals with a tax effect below Rs. 10,00,000/- should not be pressed. Therefore, the department's appeal was dismissed without going into the merits of the case.

What were the facts?

The department appealed against the CIT(A)'s order which deleted additions of Rs. 6,66,526/- for AY 2003-04. The tax effect in the appeal was less than Rs. 10,00,000/-.

What were the issues?

Whether the department's appeal should be dismissed based on the tax effect, as per CBDT circulars and Section 268A of the Income Tax Act.

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: 16.08.2016Pronounced: 24.08.2016

ORDER PER SUDHANSHU SRIVASTAVA, J.M.

This is an appeal by the department against the order dated 14.11.2013 of CIT (A)-XXIII, New Delhi for AY 2003-04, wherein the Ld. CIT (A) has deleted additions amounting to Rs. 6,66,526/-.

2.

None was present for the assessee. Sh. O.P. Kapoor Page 1 of 3

3.

The ld. D.R., although supported the order of the Assessing Officer, but could not controvert the fact that tax effect in this appeal is less than Rs.10,00,000/-.

4.

From Clause 10 of CBDT Circular No. 21 of 2015 (dated 10.12.2015), it is clear that these instructions are applicable to the pending appeals also and there is clear cut instruction to the department to withdraw or not to press the appeals filed before the ITAT wherein tax effect is less than Rs.10,00,000/-. These instructions are operative retrospectively to the pending appeals also.

5.

Keeping in view the CBDT Circular No.21 of 2015 dated 10.12.2015 and also the provisions of Section 268A of Income Tax Act, 1961, we are of the view that the Revenue’s appeal is liable to be dismissed. Sh. O.P. Kapoor Page 2 of 3

6.

In view of the above, without going into merits of the case, we dismiss the appeal filed by the department.

We do, however, add that if on verification of the facts and the calculation of the tax effect, the department feels that the tax effect has been wrongly calculated, department shall be free to move a Miscellaneous Application for the recall of this order.

7.

In the result, appeal of the department is dismissed.

Order Pronounced in the Court on 24.08.2016

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