ITO, MEERUT vs. DR. ARUM SHARMA, MEERUT

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ITA 5799/DEL/2013Status: DisposedITAT Delhi03 June 2016AY 2005-063 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held that in terms of CBDT Circular No. 21/2015 and Section 268A of the Income Tax Act, the appeal should have been withdrawn or not pressed by the Revenue. Therefore, the appeal is dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in this appeal was less than Rs. 10 Lakhs. The CBDT Circular No. 21/2015 mandates withdrawal of such appeals.

What were the issues?

Whether an appeal with a tax effect below the prescribed 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: ‘A’ NEW DELHI

Before: SHRI J. SUDHAKAR REDDY & SMT SUCHITRA KAMBLE

Hearing: 02.06.2016Pronounced: 03.06.2016

PER SUCHITRA KAMBLE, JM

1.

This is an appeal filed by the Revenue. Admittedly, the tax effect in this appeal is less than Rs. 10 Lakhs.

2.

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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not be pressed by the Revenue. In view of the above this appeal by the Revenue is dismissed in limini.

3.

In the result Revenue’s appeal is dismissed in limini.

Order pronounced in the Open Court on 03rd June, 2016.

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