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Income Tax Appellate Tribunal, DELHI BENCH “C” NEW DELHI
Before: SHRI I.C. SUDHIR & SHRI O.P. KANT
ORDER
PER I.C. SUDHIR: JUDICIAL MEMBER At the outset of hearing, the Learned AR raised a preliminary objection against the maintainability of the present appeals preferred by the Revenue having tax effect below Rs.10 lacs in each of the appeals as the same have been preferred by the Revenue in violation of CBDT Circular No. 21/2015 dated 10.12.2015.
The Learned Senior DR did not dispute the above submissions. She, however, placed reliance on the assessment orders.
Considering the above submission, we find substance in the preliminary objection raised by the Learned AR as the present appeals having tax effect below Rs.10 lacs each been preferred by the Revenue in 2 violation of the CBDT Circular dated 10.12.2015 having the statutory force under section 268A of the Income-tax Act, 1961, hence, these are not maintainable. These appeals are accordingly dismissed. 2. In result, both the appeals are allowed. Order pronounced in the open court on 06.04.2016 Sd/- Sd/- ( O.P. KANT ) ( I.C. SUDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 06 /04/2016 Mohan Lal Copy forwarded to: 1) Appellant 2) Respondent 3) CIT 4) CIT(Appeals) 5) DR:ITAT ASSISTANT REGISTRAR
Date Draft dictated directly on computer 05 .04.2016 Draft placed before author 05.04.2016 Draft proposed & placed before the second member Draft discussed/approved by Second Member. 05.04.2016 Approved Draft comes to the Sr.PS/PS 05.04.2016 Kept for pronouncement on 05.04.2016 File sent to the Bench Clerk 06.04.2016 Date on which file goes to the AR Date on which file goes to the Head Clerk. Date of dispatch of Order.