ACIT, NEW DELHI vs. M/S. MACADAM ROAD MAKERS PVT. LTD., NEW DELHI

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ITA 3825/DEL/2015Status: DisposedITAT Delhi27 August 2018AY 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. 3/2018 and Section 268A of the Income Tax Act, the Revenue's appeal should not have been pressed. Consequently, the appeal was dismissed in limine.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2009-10. The tax effect in this appeal was below the monetary limit of Rs. 20 lakhs prescribed by CBDT Circular No. 3/2018.

What were the issues?

Whether the Revenue's appeal, with a tax effect below the prescribed monetary limit, should be dismissed in limine based on 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 ‘E’ NEW DELHI

Before: SHRI G.D. AGRAWAL, HON’BLE & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri N.K. Jiwani, Sr. DR
Hearing: 17.08.2018Pronounced: 27.08.2018

Heard together (2 matters)

C.O. No. 108/Del/2016
ITA No. 3825/Del/2015

Read from the judgment's own cause title. This page is filed under one of them.

assessee are directed against the order passed by the ld. CIT(A)- 24, New Delhi dated 30.03.2015 for A.Y. 2009-10.

1.1 In , admittedly, the tax effect in this appeal is below the monetary limit of Rs. 20 lakhs. CO 108/Del/2016 Assessment year 2009-10 1.2 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dated 11th July, 2018 read with Section 268 A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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.

2.

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

3.

None appeared on behalf of the assessee.

3.1 As far as the CO of the assessee is concerned, the same, being supportive to the department’s appeal, also stands dismissed.

4.

In the result, the appeal of the revenue and cross objection of the assessee stand dismissed.

Order pronounced in the Open Court on 27th August, 2018.

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