DCIT, NEW DELHI vs. M/S. HARI CHAND SHRI GOPAL, NEW DELHI

PDF · subscribers
ITA 2318/DEL/2013Status: DisposedITAT Delhi06 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 found substance in the preliminary objection raised by the assessee. It held that the appeals were not maintainable as they were filed in violation of the CBDT circular, which has statutory force under Section 268A of the Income-tax Act.

What were the facts?

The Revenue preferred appeals before the ITAT, but the assessee raised a preliminary objection regarding their maintainability. The objection was based on the tax effect of the appeals being below Rs. 10 lacs, violating CBDT Circular No. 21/2015.

What were the issues?

The key issue was the maintainability of Revenue's appeals before the ITAT due to their low tax effect, which allegedly violated CBDT circulars.

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 “C” NEW DELHI

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

For Appellant: Shri Akshat Jain, CA
For Respondent: Shri AK Saroha, CIT(DR)

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.

2.

The Learned Senior DR did not dispute the above submissions. She, however, placed reliance on the assessment orders.

3.

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

1.

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.

More judgments on Section 268A

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

Recent GST High Court judgments

Search GST case law →