ANIL KUMAR (HUF) vs. ACIT CENTRAL CIRCLE,
What did the Tribunal hold?
The Tribunal dismissed the assessee's appeal due to non-appearance and the Revenue's appeal for being non-maintainable. However, the concluding sentence states both appeals are allowed, creating a contradiction.
What were the facts?
The assessee's appeal was dismissed in default as no one appeared on their behalf despite proper notice. The Revenue's appeal was dismissed as it was filed in violation of CBDT circulars and had a low tax effect.
What were the issues?
Whether the assessee's appeal should be dismissed for non-appearance and whether the Revenue's appeal is maintainable given CBDT circulars and tax effect.
Which sections of the Income-tax Act were involved?
Section 268
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
ORDER
PER I.C. SUDHIR: JUDICIAL MEMBER
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