ITO, NEW DELHI vs. SH. HARSH GUPTA, NEW DELHI

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ITA 6120/DEL/2013Status: DisposedITAT Delhi17 March 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 noted that as per CBDT Circular No. 21/2015 and Section 268A of the Income Tax Act, appeals with a tax effect below a certain threshold should not be pressed or should be withdrawn. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in this appeal was less than Rs. 10 lakhs.

What were the issues?

Whether the Revenue should have pressed an appeal with a tax effect below the threshold stipulated by CBDT circulars and the Income Tax Act.

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

ITO, Ward 27(1) vs. Sh. Harsh Gupta, D 33 Room no.1908, E 2, Civic Centre Rajouri Garden Minto Road New Delhi 110 027 New Delhi 110 002 PAN: AHIPG 6023 E (Appellant) (Respondent) Appellant by : Sh. T. Vasanthan, Sr.D.R. Respondent by : Sh. Devesh Parekh, C.A. ORDER

PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER

1.

This is an appeal filed by the Revenue. Admittedly the tax effect in this appeal by the Revenue is less than Rs.10 lakhs. 1.1. In terms of CBDT Circular No.21/2015 dated 10th December,2015, F.No. 279/Misc./142/2007-ITJ(Pt.) read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not be pressed by the Revenue.

2.

In view of the above this appeal by the Revenue is dismissed in limini. 3. In the result Revenue’s appeal is dismissed in limini. Order pronounced in the Open Court on 17th March, 2016.

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