DCIT, NEW DELHI vs. M/S. RAJ KATHA PRODUCTS PVT. LTD., NEW DELHI

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ITA 5856/DEL/2013Status: DisposedITAT Delhi08 March 2016AY 2005-063 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The Tribunal held that in terms of CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 10 lakhs should be withdrawn or not pressed.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 appeals were dismissed in limini.

What were the facts?

The Revenue filed two appeals before the ITAT. The tax effect in these appeals was less than Rs. 10 lakhs. The appeals were filed for Assessment Year 2005-06.

What were the issues?

Whether appeals filed by the Revenue with a tax effect below the prescribed limit should be dismissed in limini as per CBDT 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

Before: SHRI J. SUDHAKAR REDDY & SH. LALIT KUMAR

ORDER PER BENCH

These two appeals are filed by the Revenue. Admittedly the tax effect in these appeals 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 read with S.268 A of the Income Tax Act 1961, these appeals by the Revenue should have been withdrawn or should not have been pressed by the Revenue. 2. In view of the above, these two appeals by the Revenue are dismissed in limini. and 5856/Del/13 A.Y. 2005-06 Raj Katha Products Pvt. Ltd., New Delhi

3.

In case the Revenue finds that these appeals are 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 both the appeals by the Revenue are dismissed in limini,

Order pronounced in the Open Court on 08th March, 2016.

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