ACIT, NEW DELHI vs. SMT. SHASHI GANDHI, NEW DELHI

PDF · subscribers
ITA 3115/DEL/2011Status: DisposedITAT Delhi04 April 2016AY 2004-052 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 filed in violation of CBDT Circular No. 21/2015, which mandates a minimum tax effect for Revenue appeals.

What were the facts?

The Revenue filed appeals before the ITAT with a tax effect below Rs. 10 lacs for each assessment year. The assessee raised a preliminary objection regarding the maintainability of these appeals.

What were the issues?

Whether appeals filed by the Revenue with a tax effect below the threshold stipulated by CBDT circular are maintainable before the ITAT.

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 “G” NEW DELHI

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

For Appellant: Shri Akshat Jain, CA
For Respondent: Smt. Anima Barnwal, Sr. DR

ORDER

PER O.P. KANT: ACCOUNTANT 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.

1.

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 have been preferred by the Revenue 2 in 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, these appeal are allowed. Order pronounced in the open court on 04.04.2016 ( O.P. KANT ) JUDICIAL MEMBER Dated: 04/04/2016 Mohan Lal

More judgments on Section 268A

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

Recent GST High Court judgments

Search GST case law →