ACIT, NEW DELHI vs. SMT USHA GUPTA, NEW 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The Tribunal held that the Revenue's appeal should have been withdrawn or not pressed, in accordance with CBDT Circular No. 3/2018. Consequently, the appeal and the cross-objection were dismissed.
What were the facts?
The Revenue filed an appeal and the assessee filed a cross-objection before the ITAT for Assessment Year 2005-06. The tax effect in the Revenue's appeal was below the monetary limit specified by CBDT.
What were the issues?
Whether the Revenue's appeal should be dismissed in limine due to low tax effect as per CBDT circular.
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
Heard together (2 matters)
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. 2005-06.
1.1 In , admittedly, the tax effect in this appeal is below the monetary limit of Rs. 20 lakhs. CO 110/Del/2015 Assessment year 2005-06 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dated 11th July, 2018 read with Section 268 A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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.
In view of the above, this appeal by the Revenue is dismissed in limine.
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.
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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