DCIT, FARIDABAD vs. SH. AMAN MEHTANI, PUNE

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ITA 611/DEL/2013Status: DisposedITAT Delhi31 May 2016AY 2009-103 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The Tribunal held that in terms of CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 10 lakhs should be withdrawn or not pressed by the Revenue. Therefore, the appeal was dismissed in limini.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in this appeal was less than Rs. 10 lakhs. The respondent was Aman Mehtani.

What were the issues?

Whether the Revenue's appeal should be entertained given the 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: ‘A’ NEW DELHI

Before: SHRI J. SUDHAKAR REDDY & SMT SUCHITRA KAMBLE

For Respondent: Dr. Rakesh Gupta, ADV
Hearing: 31.05.2016Pronounced: 31.05.2016

PER SUCHITRA KAMBLE, JM

1.

This is an appeal filed by the Revenue. Admittedly the tax effect in this appeal by the Revenue is less than Rs.10 lakhs.

2.

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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not be pressed by the Revenue.

3.

In view of the above this appeal by the Revenue is dismissed in limini.

4.

In the result Revenue’s appeal is dismissed in limini. Order pronounced in the Open Court on 31st May, 2016.

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