ITO, BULANDSHAHR vs. M/S. MOHAN DAIRY, BULANDSHAHR

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ITA 3666/DEL/2009Status: DisposedITAT Delhi08 March 2016AY 2005-062 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The Tribunal held that in terms of CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 10 lakhs should be withdrawn or not pressed. Therefore, the appeal was dismissed in limini.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in this appeal was less than Rs. 10 lakhs. The appeal was filed for the assessment year 2005-06.

What were the issues?

Whether the Revenue's appeal should be dismissed due to low tax effect as per CBDT circular. Whether the Revenue can file a miscellaneous application if the appeal falls under exceptions in the circular.

Which sections of the Income-tax Act were involved?

Section 268A,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

ORDER

PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER 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 read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.

2.

In view of the above this appeal by the Revenue is dismissed in limini.

3.

In case the Revenue finds that this appeal is covered by the Exceptions carved out in the said CBDT Circular, the Revenue is at liberty to file a Misc. Application u/s 254(2) of the Income Tax Act, 1961.

4.

In the result Revenue’s appeal is dismissed in limini. Order pronounced in the Open Court on 08th March, 2016. Sd/- Sd/- (LALIT KUMAR) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: the 08th March, 2016 • Manga

M/s Mohan Dairy, Bulandshahr (UP)

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