ADIT, NEW DELHI vs. M/S. PCCW INTERNATIONAL LTD., NEW DELHI

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ITA 5633/DEL/2011Status: DisposedITAT Delhi10 June 2016AY 2003-042 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The Tribunal accepted the Revenue's request to dismiss the appeal for assessment year 2002-03 as withdrawn. For assessment year 2003-04, the Tribunal dismissed the Revenue's appeal in view of CBDT Circular No. 21/2015 due to the low tax effect.

What were the facts?

The Revenue filed appeals for assessment years 2002-03 and 2003-04 against orders of the CIT(A) that deleted additions made by the Assessing Officer. For the assessment year 2002-03, the Revenue requested withdrawal of its appeal. For the assessment year 2003-04, the tax effect was below the threshold specified in CBDT Circular No. 21/2015.

What were the issues?

Whether the Revenue's appeals should be dismissed based on CBDT Circular No. 21/2015, either due to withdrawal or low tax effect.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.D. AGRAWALG.D. AGRAWAL & AND BEFORE SHRI G.D. AGRAWALG.D. AGRAWAL & AND SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARGSHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG

For Appellant: Shri R.S. Negi, Senior DR
Hearing: 02.06.2016Pronounced: 10.06.2016

PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP :- PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP These appeals by the Revenue for the assessment years 2002-03 & 2003-04 are directed against separate orders of learned CIT(A)-XXIX, New Delhi dated 22nd August, 2011 and 23rd August, 2011.

2.

At the time of hearing before us, nobody appeared on behalf of the assessee-respondent. These appeals of the Revenue are, therefore, being decided ex-parte qua the assessee-respondent on merits after hearing the arguments of learned DR. : ITA No.5632 /Del/2011 :- ITA No.5632 ITA No.5632 /Del/2011 : /Del/2011 : Learned Assessing Officer, vide letter dated 4th February, 2016 3. requested for withdrawal of this appeal in view of CBDT Circular No.21/2015 dated 10th December, 2015. The request for withdrawal of 2 ITA-5632 & 5633/D/2011 the appeal is accepted and the Revenue’s appeal is dismissed as withdrawn.

1.

ITA No.5633/Del/2011 : : ITA No.5633/Del/2011 : 4. In this appeal by the Revenue, the only disputed addition is the addition of `25,00,818/- which is deleted by learned CIT(A). Admittedly, the tax effect is below `10 lakhs. In view of the Circular No.21/2015 dated 10th December, 2015 of CBDT, the Revenue’s appeal is treated as dismissed. Needless to mention that under similar circumstances, the Revenue has filed the application for withdrawing the appeal for assessment year 2002-03 vide ITA No.5632/Del/2011. However, no such application has been filed for assessment year 2003- 04, but, when admittedly the tax effect is below `10 lakhs, we deem it proper to dismiss the Revenue’s appeal in view of Circular No.21/2015 dated 10th December, 2015 of CBDT.

5.

In the result, both the appeals of the Revenue are dismissed. Decision pronounced in the open Court on 10.06.2016.

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