ITO (EXEMPTIONS), ROHTAK vs. M/S. VIVEK SHIKSHA SAMITI, GURGAON

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ITA 5326/DEL/2015Status: DisposedITAT Delhi03 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 the tax effect in the appeal was below Rs. 10 lakhs. Following CBDT Circular No. 21/2015, the Tribunal held that appeals with a tax effect below Rs. 10 lakhs should not be preferred.

What were the facts?

The Revenue filed an appeal before the ITAT for the assessment year 2011-12. None appeared on behalf of the assessee during the hearing.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT when the tax effect is below the threshold stipulated by CBDT circulars.

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. AGRAWAL & AND SHRI SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA

For Appellant: Smt. Anima Barnwal, Senior DR
Hearing: 02.03Pronounced: 03.03.2016

PER SUDHANSHU SRIVASTAVA, JM PER SUDHANSHU SRIVASTAVA, JM :- PER SUDHANSHU SRIVASTAVA, JM PER SUDHANSHU SRIVASTAVA, JM

1.

This appeal by the Revenue for the assessment year 2011- 12 is directed against the order of learned CIT(A), Rohtak dated 26th June, 2015.

2. At the time of hearing before us, none appeared on behalf of the assessee-respondent. This appeal of the Revenue is, therefore, being disposed of ex-parte qua the assessee- respondent on merits after hearing the arguments of learned DR.

2.

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

2 ITA-5326/Del/2015 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.

3.

In the result, the appeal of the Revenue is dismissed. Decision pronounced in the open Court on 03.03.2016.

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