DCIT, NEW DELHI vs. M/S WALSH BUILDERS PVT. LTD., DELHI

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ITA 3957/DEL/2013Status: DisposedITAT Delhi12 May 2016AY 2009-102 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 not have been pressed due to the low tax effect. Consequently, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the appeal was less than Rs. 10 lakhs. The CBDT Circular No. 21/2015 mandates withdrawal or non-pressing of appeals with such tax effect.

What were the issues?

Whether an appeal filed by the Revenue with a tax effect below the threshold specified in CBDT Circular No. 21/2015 should be dismissed in limine.

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

DCIT, C.C. 2 vs. Walsh Builders Pvt. Ltd. New Delhi 4735/11, 22, Prakash Deep bldg. Ansari road, Darya Ganj Delhi 110 002 PAN: AAACW 6487 A (Appellant) (Respondent) Appellant by : Sh. T.James Singson, Sr. D.R. Respondent by : Sh. Ashu Goel, C.A. ORDER

PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER

1.

This is an appeal filed by the Revenue. Admittedly the tax effect in the present appeal is less than Rs.10 lakhs. 1.1. 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.

2.

In view of the above the 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 12th May, 2016.

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