ACIT, NEW DELHI vs. SH. HEMANT CHAWLA, NEW DELHI

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ITA 1858/DEL/2012Status: DisposedITAT Delhi01 July 2016AY 1995-962 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The Tribunal noted that as per CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 10 lakhs should be withdrawn or not pressed. Consequently, the Tribunal dismissed both appeals.

What were the facts?

The Revenue filed two appeals before the Income Tax Appellate Tribunal. The tax effect in these appeals was less than Rs. 10 lakhs.

What were the issues?

Whether appeals with a tax effect below the threshold specified in CBDT circulars 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 ‘C’, NEW DELHI

Before: SMT. DIVA SINGH & SHRI J. SUDHAKAR REDDY

These appeals are filed by the Revenue. Admittedly the tax effect in the present appeals 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 read with S.268 A of the Income Tax Act 1961,these appeals by the Revenue should have been withdrawn or should not have been pressed by the Revenue.

2.

In view of the above both the appeals by the Revenue are dismissed in limine.

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