ITO, NEW DELHI vs. SHRI RAJESH BABBAR, NEW DELHI

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ITA 238/DEL/2014Status: DisposedITAT Delhi13 May 2016AY 2009-103 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noted that as per CBDT Circular No. 21/2015 and Section 268A of the Income Tax Act, the appeal should have been withdrawn or not pressed by the Revenue. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A). The assessee was not present for the hearing. The Revenue was represented by its Senior DR.

What were the issues?

Whether the Revenue's appeal was maintainable in light of CBDT circulars and the provisions of Section 268A of the Income Tax Act.

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 C.M.Garg, JM

For Respondent: Ms . Rakhi Bimal, Sr. D.R
Hearing: 12.05.2016Pronounced: 13.05.2016

PER C.M.Garg, JM

1.

This is an appeal filed by the Revenue has been directed against the order of the CIT(A)- XXVI, New Delhi dated 16.10.2013 passed in first appeal no. 373/2011-12 for AY 2009-10.

Rajesh Babbar 2. None present for the assessee, Mrs. Rakhi Bimal, Sr. DR represented the Revenue.

In terms of CBDT Circular No.21/2015 dated 10th December,2015, 3. 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not be pressed by the Revenue.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 limine.

3.

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

Order pronounced in the Open Court on 13 May, 2016.

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