ACIT, NEW DELHI vs. SH. NARINDER KUMAR CHOPRA, DELHI

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ITA 778/DEL/2013Status: DisposedITAT Delhi19 April 2016AY 2007-082 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The Tribunal noted that as per CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 10 lakhs should be withdrawn or not pressed.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.

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 appeal was filed for the Assessment Year 2007-08.

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 ‘E’, NEW DELHI

ACIT, Circle 20(1) vs. Sh. Narinder Kumar Chopra Room no.902, Block E-2 A 2/3, Model Town Civic Centre Delhi 110 009 New Delhi PAN: AACPC 8747 N (Appellant) (Respondent) Appellant by : Sh. Amrit Lal, Sr.D.R. Respondent by : Sh. Ashish Chadha, C.A. 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.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 19th April, 2016.

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