DCIT, NEW DELHI vs. M/S. HINDUSTAN COCA COLA MARKETING COMPANY PVT. LTD., NEW DELHI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
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The Tribunal noted that as per CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 10 lakhs should be withdrawn or not pressed. The assessee's cross-objection was also withdrawn.
What were the facts?
The Revenue filed an appeal before the ITAT, while the assessee filed a cross-objection. The tax effect in the Revenue's appeal was less than Rs. 10 lakhs.
What were the issues?
Whether the Revenue's appeal, with a tax effect below the prescribed limit, should be dismissed. The assessee withdrew its cross-objection.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI
Before: SHRI S.V. MEHROTRA & SMT SUCHITRA KAMBLE
This appeals is filed by the Revenue and the Cross Objection is filed by the assessee. Admittedly the tax effect in Revenue’s 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.
The Ld. AR submitted that since the Appeal of the Revenue is less than Rs. 10 lakhs, the appeal has to be dismissed and the Cross Objection filed by the Assessee is withdrawn by the Ld. AR.
In result, the appeal of the Revenue and the cross objection of the assessee are dismissed.
The order is pronounced in the open court on 29th of June , 2016.
More judgments on Section 268A
- Income Tax Officer, Ajmer vs Hemant Kumar Sharma, AjmerITA 1506/JPR/2026[2021-22]Status: Disposed21 Oct 2026AY 2021-22
- Income Tax Officer, Indore vs Aashta Doshi, IndoreITA 789/IND/2025[2024-25]Status: Disposed12 Oct 2026AY 2024-25
- Income Tax Officer Ward -1(2)(3), Ahmedabad vs Khushal Madhavlal Darji, AhmedabadITA 82/AHD/2026[2022-23]Status: Disposed25 Sept 2026AY 2022-23
- Income Tax Officer, Ward-1, Mehsana vs Hemantkumar Faljibhai Chaudhary, MehsanaITA 475/AHD/2025[2012-13]Status: Disposed25 Sept 2026AY 2012-13
- Dy. CIT-4(1), Indore vs Kiran Bajpai, IndoreITA 426/IND/2026[2024-25]Status: Disposed9 Sept 2026AY 2024-25
Recent GST High Court judgments
Search GST case law →- M/S Aasha Industries vs. State Of U.P. And AnotherAllahabad · 22 Oct 2026
- M/S Bharat Iron Scrap vs. State Of U.P. And AnotherAllahabad · 22 Oct 2026
- Mascot Constructions Co. And Another vs. The Commissioner Of Goods And Services Tax (GST) And AnotherBombay · 22 Oct 2026
- Ankil Jagdishchandra Kholwadwala vs. Union Of INDIA And AnrBombay · 22 Oct 2026
- Fasil Hussain Shah vs. Ut Of J And K Th Commissioner Secretary TO Government Finance Department And OthersJammu and Kashmir and Ladakh · 21 Oct 2026
