ACIT, FARIDABAD vs. M/S. FRIENDS REALTORS, FARIDABAD
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that in terms of CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 10 Lakhs should be withdrawn or not pressed. Therefore, the Revenue's appeals were dismissed in limini.
What were the facts?
The Revenue filed appeals before the ITAT, and the Assessee filed a cross-objection. Both the Revenue's counsel and the Assessee's counsel pointed out that the tax effect in these appeals was below Rs. 10 Lakhs.
What were the issues?
Whether appeals with a tax effect below the threshold specified in CBDT circulars should be dismissed.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI J. SUDHAKAR REDDY & SMT SUCHITRA KAMBLE
PER SUCHITRA KAMBLE, JM These appeals are filed by the Revenue and the Cross Objection in is filed by the Assessee. The Ld. DR as well as Ld. AR pointed that the tax effect in these appeals are less than Rs. 10 Lakhs.
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 read with S.268 A of the Income Tax Act 1961, these appeals by the Revenue should have been withdrawn or should not be pressed by the Revenue.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, these appeals by the Revenue are dismissed in limini.
In the result Revenue’s appeals are dismissed in limini. The Cross Objection filed by the assessee becomes infructuous, hence dismissed.
Order pronounced in the Open Court on 26th April, 2016.
More judgments on Section 268A
- Income Tax Officer, Ajmer vs Hemant Kumar Sharma, AjmerITA 1506/JPR/2026[2021-22]Status: Disposed21 Oct 2026AY 2021-22
- Income Tax Officer, Indore vs Aashta Doshi, IndoreITA 789/IND/2025[2024-25]Status: Disposed12 Oct 2026AY 2024-25
- Income Tax Officer Ward -1(2)(3), Ahmedabad vs Khushal Madhavlal Darji, AhmedabadITA 82/AHD/2026[2022-23]Status: Disposed25 Sept 2026AY 2022-23
- Income Tax Officer, Ward-1, Mehsana vs Hemantkumar Faljibhai Chaudhary, MehsanaITA 475/AHD/2025[2012-13]Status: Disposed25 Sept 2026AY 2012-13
- Dy. CIT-4(1), Indore vs Kiran Bajpai, IndoreITA 426/IND/2026[2024-25]Status: Disposed9 Sept 2026AY 2024-25
Recent GST High Court judgments
Search GST case law →- M/S. Ut Corp vs. Union Of INDIARajasthan · 26 Oct 2026
- Sunrise Engineering vs. The State Of Andhra PradeshAndhra Pradesh · 26 Oct 2026
- M/S Kalra Traders vs. Union Of INDIAUttarakhand · 26 Oct 2026
- Ms Isoft vs. The Commissioner State TaxUttarakhand · 26 Oct 2026
- M/S Sita Enterprises vs. Office Of The CommissionerUttarakhand · 26 Oct 2026
