ADIT, NEW DELHI vs. M/S. ROLLS ROYCE SINGAPORE PTE LTD., NEW DELHI

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ITA 861/DEL/2012Status: DisposedITAT Delhi25 April 2016AY 2000-012 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 the CBDT circular and Section 268A of the Income Tax Act, the Revenue's appeal should not have been pressed. Therefore, the appeal was dismissed at the outset.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in this appeal was less than Rs. 10 lakhs. The CBDT had issued a circular stating that appeals with such tax effect should be withdrawn or not pressed.

What were the issues?

Whether an appeal filed by the Revenue with a tax effect below the prescribed limit, contrary to CBDT circulars, should be entertained.

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

ADIT, Circle 2(1) vs. Rolls Royce Singapore P.Ltd. 4th floor C/o Luthra & Luthra, A 16/9 Drum Shaped Bldg. Vasant Vihar IP Estate, N.Delhi New Delhi PAN: AACCR 6335 E (Appellant) (Respondent) Appellant by : Sh. Raman Kant Garg, Sr.D.R. Respondent by : Sh. Gaurav Gupta, Adv. ORDER

PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER

1.

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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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 limini. 3. In the result Revenue’s appeal is dismissed in limini. Order pronounced in the Open Court on 25th April, 2016.

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