ACIT, NOIDA vs. M/S. RYAN INTERNATIONAL SCHOOL, NOIDA

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ITA 6736/DEL/2013Status: DisposedITAT Delhi20 May 2016AY 2008-092 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 found substance in the assessee's preliminary objection. It held that the appeals were not maintainable as they violated CBDT Circular No. 21/2015 regarding the monetary limit for filing appeals.

What were the facts?

The Revenue preferred appeals before the ITAT. The assessee raised a preliminary objection regarding the maintainability of these appeals due to their low tax effect.

What were the issues?

Whether appeals filed by the Revenue are maintainable when the tax effect is below the threshold prescribed by 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 “D” NEW DELHI

Before: SHRI I.C. SUDHIR & SHRI L.P. SAHU

For Appellant: Shri T. Panlose,AR
For Respondent: Shri Rajesh Kumar Kedia, Sr. DR

ORDER

PER I.C. SUDHIR: JUDICIAL MEMBER At the outset of hearing, the Learned AR raised a preliminary objection against the maintainability of the above appeals preferred by the Revenue having tax effect below Rs.10 lacs. The Learned DR on the other hand tried to justify the assessment orders.

2.

After considering submissions made by the parties , we find substance in the preliminary objection raised by the Learned AR and accordingly hold that each of the above appeals preferred by the Revenue having tax effect below Rs.10 lacs is not maintainable since these appeals have been preferred in violation of CBDT Circular No. 21/2015 dated 10.12.2015 enforceable

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