ACIT, REWARI vs. M/S. NANGLI PARSAPUR PRIMARY AGRICULTURE CO. SOCIETY LTD., REWARI

PDF · subscribers
ITA 1534/DEL/2014Status: DisposedITAT Delhi30 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 held that the CBDT circular revising the monetary limit for appeals to Rs. 10 lacs is applicable retrospectively to pending appeals. Therefore, the department should not have filed the appeal.

What were the facts?

The department filed an appeal before the ITAT. The assessee argued that the tax effect was less than Rs. 10 lacs, making the appeal non-maintainable as per CBDT circulars.

What were the issues?

Whether the appeal filed by the department is maintainable given the tax effect and the applicability of CBDT circulars to pending appeals.

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

Before: Sh. G.D. Agrawal, Hon’ble & Smt. Beena A Pillai, JM

For Respondent: DR Assessee by : None
Hearing: 23.03.2016Pronounced: 30.03.2016

ORDER

PER BEENA A PILLAI, JM

1.

This is an appeal by the department against the order dated 02.01.2014 of CIT(A)-Rohtak.

2.

The ld. Counsel for the assessee in their rival submissions stated that the tax effect in the departmental appeals is less than Rs. 10 lacs. Therefore, the Revenue ought not to have filed the appeal as directed by the CBDT’s latest circular no. 21/2015 dated 10/12/2015.

More judgments on Section 268A

All 3,931 judgments and leading authorities on Section 268A →

Recent GST High Court judgments

Search GST case law →