DCIT, NEW DELHI vs. M/S. AXIS DIAGNOSTICS & BIOTECH LTD., GURGAON
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, in light of CBDT Circular No. 21/2015 and Section 268A of the Income Tax Act, held that appeals with a tax effect below Rs. 10 Lakhs should be withdrawn or not pressed by the Revenue.
What were the facts?
The Revenue filed an appeal before the ITAT. The Senior DR sought an adjournment, but the Tribunal noted that the tax effect in the appeal was less than Rs. 10 Lakhs.
What were the issues?
Whether an appeal filed by the Revenue with a tax effect below the prescribed limit should be entertained or dismissed.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Before: SHRI J. SUDHAKAR REDDY & SMT SUCHITRA KAMBLE
PER SUCHITRA KAMBLE, JM
This is an appeal filed by the Revenue. There is adjournment application on behalf of the Sr. DR as he was not available on 30.05.2016. While looking to the appeal papers it was found that the Tax Effect in the present appeal is less than Rs. 10 Lakhs. The same was pointed out to the Ld. CIT-DR, Mr. Ravi Jain who was present. Admittedly the tax effect in this appeal by the Revenue is less than Rs.10 lakhs. Thus, we are of the opinion that there is no necessity for adjourning the appeal and rejected the adjournment application.
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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not be pressed by the Revenue.
In view of the above this appeal by the Revenue is dismissed in limini.
In the result Revenue’s appeal is dismissed in limini. Order pronounced in the Open Court on 30th May, 2016.
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- Dy. CIT-4(1), Indore vs Kiran Bajpai, IndoreITA 426/IND/2026[2024-25]Status: Disposed9 Sept 2026AY 2024-25
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