ACIT, NEW DELHI vs. SMT. AFSHA TALWAR, NEW DELHI

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ITA 3819/DEL/2013Status: DisposedITAT Delhi21 July 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The Tribunal noted that as per CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 10 lacs should be withdrawn or not pressed.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 lacs.

What were the issues?

Whether the Revenue's appeal should be dismissed in limine due to low tax effect, in light of 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: ‘FRIDAY/C’ NEW DELHI

Before: SMT DIVA SINGH & SH.J.S.REDDY

For Respondent: Mr. Ajay Kumar, CA
Hearing: 10.06.2016Pronounced: 21.07.2016

PER DIVA SINGH, JUDICIAL MEMBER

1.

The present appeal has been filed by the Revenue. Admittedly the tax effect in the present appeal is less than Rs.10 lacs. In terms of CBDT Circular No.21/2015 dated 10th December 2015, 2.

F.No.279/Misc./142/2007-ITJ (Pt.) read with section 268A of the Income Tax Act, 1961 the appeal of the Revenue should have been withdrawn or should not have been pressed by the Revenue.

3.

In the result, the appeal of the Revenue is dismissed in limine. The order is pronounced in the open court on 21st of July 2016.

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