ACIT, NEW DELHI vs. SH. MOHIT GAUR, 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 dismissed the appeal in limine. This was based on CBDT Circular No. 3/2018 and Section 268A of the Income Tax Act, which mandate withdrawal or non-pressing of appeals below a certain monetary limit.
What were the facts?
The Revenue filed an appeal against the order of the CIT(Appeals) for AY 2009-10. The tax effect in this appeal was below the monetary limit prescribed by CBDT.
What were the issues?
Whether the appeal filed by the Revenue should be dismissed in limine due to low tax effect as per CBDT circular and statutory provisions.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’ NEW DELHI
Before: SHRI G.D. AGRAWAL, HON’BLE & SHRI SUDHANSHU SRIVASTAVA
PER SUDHANSHU SRIVASTAVA, J.M. The appeal filed by the Revenue is directed against the order passed by the Ld. CIT(Appeals)-XXX, New Delhi dated 4.4.2013 for A.Y. 2009-10.
None appeared on behalf of the assessee. Admittedly, the tax effect in this appeal is below the monetary limit of Rs. 20 lakhs.
In terms of CBDT Circular No. 3/2018 dated 11th July, 2018 read with Section 268 A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue. In view of the said Circular, the appeal by the Revenue is dismissed in limine.
In the result, the appeal of the revenue stands dismissed.
Order pronounced in the open court on 27th August, 2018.
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