ACIT, MUZAFFARNAGAR vs. SMT. RICHA AGARWAL, MUZAFFARNAGAR

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ITA 5471/DEL/2011Status: DisposedITAT Delhi25 April 2016AY 2008-092 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The Tribunal noted that as per CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 10 lakhs should be withdrawn or not pressed. Therefore, the appeal was dismissed in limine.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in this appeal was less than Rs. 10 lakhs.

What were the issues?

Whether the Revenue's appeal should be entertained given the low tax effect and the CBDT circular.

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

PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER This is an appeal filed by the Revenue. Admittedly the tax effect in this appeal 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.

2.

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 25th April, 2016. (SUCHITRA KAMBLE) ACCOUNTANT MEMBER Dated: the 25th April, 2016 • Manga

2

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