ITO (TDS), NEW DELHI vs. M/S. DLF LTD., NEW DELHI

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ITA 3486/DEL/2012Status: DisposedITAT Delhi10 May 20163 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The Tribunal noted that as per CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 10 Lakhs should be withdrawn or not pressed by the Revenue. Therefore, the appeal was dismissed in limini.

What were the facts?

The Revenue filed an appeal before the ITAT. Both the Revenue's representative and the assessee's representative pointed out that the tax effect in the appeal was less than Rs. 10 Lakhs.

What were the issues?

Whether the Revenue should press an appeal when the tax effect is 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

Before: SHRI L. P. SAHU & SMT SUCHITRA KAMBLE

Hearing: 09.05.2016Pronounced: 10.05.2016

PER SUCHITRA KAMBLE, JM

1.

This appeal is filed by the Revenue. The Ld. DR as well as Ld. AR pointed that the tax effect in these appeals are 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 read with S.268 A of the Income Tax Act 1961, these appeals by the Revenue should have been withdrawn or should not be pressed by the Revenue.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 appeals is dismissed in limini.

Order pronounced in the Open Court on 10th May, 2016.

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