ITO, NEW DELHI vs. SH. DEEPAK YADAV, GURGAON

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ITA 2857/DEL/2015Status: DisposedITAT Delhi26 July 2016AY 2007-083 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The Tribunal noted that as per CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 10 lakhs should be withdrawn or not pressed.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 Revenue's adjournment application was rejected.

What were the issues?

Whether the Revenue's appeal, 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 ‘SMC-3’, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-3’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITO, Ward 38(2) vs. Sh. Deepak Yadav Room no.1006 H.No.401, Sector 14 E 2 Block, Dr.SP Mukherjee Civic Centre Gurgaon JLN Marg, Minto road PAN: AAAPY 3144 R New Delhi 110 002 (Appellant) (Respondent) Appellant by : None. (Adjournment Application rejected). Respondent by : Sh.Vinod Kumar Garg, C.A. O R D E R This is an appeal 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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 the appeal by the revenue is dismissed in limine.

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