DCIT, NEW DELHI vs. M/S. INDIRAPURAM HABITAT CENTRE PVT. LTD., NEW DELHI

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ITA 5685/DEL/2015Status: DisposedITAT Delhi27 August 2018AY 2008-093 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 appeals filed by the Revenue should not have been pressed. Consequently, the appeals were dismissed in limine.

What were the facts?

The Revenue filed appeals against the orders of the CIT(Appeals) for AYs 2008-09 and 2009-10. The tax effect in these appeals was below the monetary limit prescribed by CBDT Circular No. 3/2018.

What were the issues?

Whether appeals filed by the Revenue with a tax effect below the prescribed monetary limit, as per CBDT circular, should be dismissed.

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 Appellant: Shri N.K. Jiwani, Sr. DR
For Respondent: Shri Ved Jain, Adv, Shri Rishabh Jain, CA
Hearing: 17.08.2018Pronounced: 27.08.2018

order passed by the Ld. CIT(Appeals)-27, New Delhi dated 21.07.2015 for AYs 2008-09 and 2009-10.

2.

Admittedly, the tax effect in these appeals is below the monetary limit of Rs. 20 lakhs.

ITA 5685 & 5686/D/2015 Assessment year 2008-09 & 2009-10 3. In terms of CBDT Circular No. 3/2018 dated 11th July, 2018 read with Section 268 A of the Income Tax Act, 1961, these appeals by the Revenue should have been withdrawn or should not have been pressed by the Revenue. In view of the said Circular, the appeals by the revenue are dismissed in limine.

3.

In the result, the appeals of the revenue stand dismissed.

Order pronounced in the open court on 27th August, 2018.

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