ACIT, NEW DELHI vs. SH VIBHU AGGARWAL, NEW DELHI

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ITA 1460/DEL/2015Status: DisposedITAT Delhi29 June 2016AY 2011-123 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 held that the appeal filed by the Revenue was not maintainable as it violated CBDT Circular No. 21/2015. The circular specifies monetary limits for filing appeals by the Revenue.

What were the facts?

The Revenue filed an appeal before the ITAT against the relief granted by the CIT(Appeals) to the assessee. The tax effect of the appeal was below Rs. 10 lacs.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when the tax effect is below the threshold specified in CBDT Circular No. 21/2015?

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 “D” NEW DELHI

Before: HON’BLE VICE-SHRI G.D. AGRAWAl & SHRI I.C. SUDHIR: HON’BLE

For Appellant: Shri Rajesh Arora, CA
For Respondent: Shri Sanjay Kumar, CIT(DR)

ORDER

PER I.C. SUDHIR: JUDICIAL MEMBER At the outset of hearing, the Learned AR raised a preliminary objection against the maintainability of present appeal preferred by the Revenue in violation of the CBDT Circular No. 21/2015 dated 10.12.2015 having tax effect of Rs.4 ,44,497 on the relief granted by the Learned CIT(Appeals) to the assessee questioned in the present appeal. In support, he furnished computation of tax effect on relief granted.

2.

The Learned CIT(DR) did not opposed the above submission of the Learned AR. He, however, placed reliance on the assessment order.

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