ITO, NEW DELHI vs. M/S. SHIPRA TECHNOLOGY PVT. LTD., NEW DELHI

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ITA 5070/DEL/2013Status: DisposedITAT Delhi10 March 2016AY 2010-112 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 held that the Revenue's appeal was not maintainable due to the low tax effect, as per CBDT Circular No. 21/2015. Consequently, the assessee's cross-objection, which supported the lower authority's order, did not survive for adjudication.

What were the facts?

The Revenue filed an appeal before the ITAT, and the assessee filed a cross-objection. Nobody appeared on behalf of the assessee during the hearing. The tax effect in the Revenue's appeal was below ₹10 lakhs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to a low tax effect, and the consequential impact on the assessee's cross-objection.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.D. AGRAWALG.D. AGRAWAL & AND BEFORE SHRI G.D. AGRAWALG.D. AGRAWALSHRI SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA

For Respondent: Smt. Anima Barnwal, Senior DR
Hearing: 10.03.2016Pronounced: 10.03.2016

PER G.D. AGRAWAL, VP :- PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP The appeal by the Revenue and the cross-objection by the assessee are directed against the order of learned CIT(A)-XI, New Delhi dated 12th June, 2013.

2.

At the time of hearing before us, nobody appeared on behalf of the assessee. The appeal of the Revenue and the cross-objection of the assessee are, therefore, being decided ex-parte qua the assessee on merits after hearing the arguments of learned DR.

2 ITA-5070/D/2013 & C.O. No.37/D/2014

3.

We have heard the arguments of learned DR and have perused relevant material placed before us. It is observed that the tax effect in the present appeal of the Revenue is below `10 lakhs. As per Circular No.21/2015 dated 10th December, 2015, the CBDT has clearly laid down that the Revenue should not prefer appeals before the ITAT if the tax effect involved in the appeal, excluding interest, is less than `10 lakhs. In view thereof, the appeal filed by the Revenue is not maintainable and is dismissed.

4.

Since we have already dismissed the appeal of the Revenue, the grounds raised by the assessee in its cross-objection, which are merely in support of the order of learned CIT(A), do not survive for adjudication. The same are, therefore, dismissed.

5.

In the result, the appeal of the Revenue as well as the cross- objection of the assessee is dismissed. Decision pronounced in the open Court on 10.03.2016.

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