DCIT, FARIDABAD vs. SH. PREM SINGLA, NEW DELHI

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ITA 3860/DEL/2013Status: DisposedITAT Delhi26 September 2016AY 2010-112 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 noted that as per CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 10 lakhs should not be pressed. Consequently, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT, but the tax effect was less than Rs. 10 lakhs. This fact was acknowledged by the Tribunal.

What were the issues?

Whether the Revenue's appeal should be dismissed based on the tax effect and 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 ‘F’, NEW DELHI

ORDER PER J.SUDHAKAR REDDY, A.M.

This appeal is filed by the Revenue. Admittedly the tax effect in the present appeal is less than Rs.10 lakhs. 1.1. 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.

2.

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

3.

In the result the appeal by the Revenue is dismissed in limine. Order pronounced in the Open Court on 26th September, 2016.

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