DDIT(E), NEW DELHI vs. M/S. PREM DAAN SANSTHAN, NEW DELHI

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ITA 278/DEL/2014Status: DisposedITAT Delhi18 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 held that in terms of CBDT Circular No. 21/2015 and Section 268A of the Income Tax Act, the appeal should have been withdrawn or not pressed by the Revenue. Consequently, the appeal was dismissed in limine.

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 appeal was filed for the assessment year 2010-11.

What were the issues?

Whether an appeal filed by the Revenue with a tax effect below the prescribed limit should be entertained by the Tribunal.

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 V. Rajakumar, Advocate
For Respondent: Shri Amrit Lal, Sr. DR, Shri V. Rajakumar, Advocate
Hearing: 17.5.2016Pronounced: 18.5.2016

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.

Asstt. Year: 2010-11 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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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