DCIT, NEW DELHI vs. M/S. SHINE TRAVELS & CARGO PVT. LTD., NEW DELHI

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ITA 977/DEL/2013Status: DisposedITAT Delhi31 March 2016AY 2009-103 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 dismissed the appeal without going into the merits of the case, citing a CBDT circular that mandates withdrawal or non-pressing of appeals with a tax effect below Rs. 10 lakhs.

What were the facts?

The Revenue appealed against the CIT(A)'s order deleting additions made by the Assessing Officer. The tax effect involved in the appeal was less than Rs. 10 lakhs.

What were the issues?

Whether the appeal should be dismissed due to low tax effect as per CBDT circular, irrespective of the merits of the additions.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’: NEW DELHI

Before: SH. I.C. SUDHIR & SH. O.P. KANT

For Appellant: Smt. Parmita M. Vishvas, CIT(DR)
Hearing: 30.03.2016Pronounced: 31.03.2016

Appellant by Smt. Parmita M. Vishvas, CIT(DR) Respondent by None Date of hearing 30.03.2016 Date of pronouncement 31.03.2016 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against the order of learned Commissioner of Income Tax(Appeals) dated 29.11.2012 in relation to assessment year 2009-10, raising the following grounds f appeal: i. The learned Commissioner of Income Tax(Appeals) has erred in deleting the addition of Rs. 4,89,787/- made by the Assessing Officer u/s 40(a)(ia) of the Income-tax Act, 1961. ii. The learned Commissioner of Income Tax(Appeals) has erred in deleting the addition of Rs. 22,19,202/- made by the Assessing Officer on account of commission expenses. iii. The appellant craves, leave or reserving the right to amend modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal.

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