DCIT, NEW DELHI vs. M/S. J.J. ENTERPRISES, UTTAR PRADESH

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ITA 1745/DEL/2014Status: DisposedITAT Delhi05 May 2016AY 2006-072 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of CBDT Circular No. 21/2015 and Section 268A of the Income Tax Act, the appeals filed by the Revenue should have been withdrawn or not pressed. Consequently, the appeals were dismissed in limine.

What were the facts?

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

What were the issues?

Whether appeals with a tax effect below the prescribed limit should be withdrawn or not pressed by the Revenue as per CBDT circulars.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 ‘D’, NEW DELHI

Before: SHRI H.S. SIDHU & SHRI J. SUDHAKAR REDDY

For Appellant: Ms. Sulekha Verma, CIT, D.R

and 1746/Del/2014 AY: 2006-07 and 2008-09 Dy.CIT, Central Circle 2 vs. J.J. Enterprises New Delhi Rankhandi Road, Deoband Saharanpur, U.P. PAN: AABFJ 6970 H (Appellant) (Respondent) Appellant by : Ms. Sulekha Verma, CIT, D.R. Respondent by : Sh. O.P.Agrawal, Adv. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER These two appeals are filed by the Revenue. Admittedly the tax effect in both these appeals by the Revenue 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 read with S.268 A of the Income Tax Act 1961, these appeals by the Revenue should have been withdrawn or should not have been pressed by the Revenue.

2.

In view of the above these appeals by the Revenue are dismissed in limine.

3.

In the result Revenue’s appeals for the A.Y. 2006-07 as well as 2008- 09 both are dismissed in limine. Order pronounced in the Open Court on 05th May, 2016.

Sd/- Sd/- (H.S.SIDHU ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: the 05th May, 2016

• Manga

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