DCIT, NEW DELHI vs. SMT. RAJUL MODI, NEW DELHI

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ITA 331/DEL/2014Status: DisposedITAT Delhi19 May 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. Therefore, the appeal was dismissed in limine.

What were the facts?

The Revenue filed an appeal before the ITAT for the assessment year 2010-11. The tax effect in this appeal was less than Rs. 10 lakhs.

What were the issues?

Whether the Revenue should have withdrawn or not pressed an appeal with a tax effect below the threshold stipulated by CBDT circulars.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 ‘F’ NEW DELHI

Before: SHRI G.D. AGRAWAL & SHRI CHANDRA MOHAN GARG

For Appellant: Shri R.S. Singhvi, CA
For Respondent: Shri Amrit Lal, Sr. DR, Shri R.S. Singhvi, CA
Hearing: 17.5.2016Pronounced: 19.5.2016

PER CHANDRA MOHAN GARG, JUDICIAL MEMBER

1.

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

No.21/2015 dated 10th 1.1. In terms of CBDT Circular 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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 this appeal by the Revenue is dismissed in limine.

3.

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

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