ITO, NEW DELHI vs. M/S. LA MANCHA RESORTS PVT. LTD., NEW DELHI

ITA 6398/DEL/2015Status: DisposedITAT Delhi22 March 2016AY 2011-122 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 noted that CBDT Circular No. 21 of 2015 mandates not pressing appeals with a tax effect below Rs. 10,00,000/-. Therefore, the appeal was dismissed without considering the merits.

What were the facts?

The Revenue filed an appeal before the ITAT for assessment year 2011-12. The assessee did not appear for the hearing. The tax effect involved in the appeal was less than Rs. 10,00,000/-.

What were the issues?

Whether an appeal filed by the Revenue should be dismissed if the tax effect is below the revised monetary limit prescribed by CBDT circulars for filing appeals before the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’: NEW DELHI

Before: SMT. DIVA SINGH & SH. O.P. KANT

Hearing: 10.03.2016Pronounced: 22.03.2016

Appellant by Sh. P. D. Kanunjna, Sr. DR Respondent by None Date of hearing 10.03.2016 Date of pronouncement 22.03.2016 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against the order of learned Commissioner of Income Tax(Appeals) dated 03.09.2015 in relation to assessment year 2011-12.

There is no appearance from the side of the assessee despite notice. We have heard the ld. Sr. Departmental Representative and perused the relevant material on record. It is noticed that the CBDT has issued Circular No. 21 of 2015 dated 10.12.2015 with retrospective effect, revising the monetary limit to Rs.10,00,000/- for not filing appeals before the Tribunal. The ld. Sr. Departmental

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