ACIT, NEW DELHI vs. SH. SUBHASH CHAND SHARMA, GHAZIABAD

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ITA 2122/DEL/2010Status: DisposedITAT Delhi19 February 2016AY 2002-032 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, appeals with a tax effect below ₹10 lakhs should not be preferred. Therefore, the appeal filed by the Revenue was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT for the assessment year 2002-03. The assessee-respondent did not appear for the hearing. The tax effect in the appeal was below ₹10 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable given 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 KULDIP SINGH SHRI KULDIP SINGHSHRI KULDIP SINGH SHRI KULDIP SINGH

For Appellant: Shri Munesh Kumar, CIT-DR
Hearing: 12.02.2016Pronounced: 19.02.2016

PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP :- PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP This appeal by the Revenue for the assessment year 2002-03 is directed against the order of learned CIT(A)-III, New Delhi dated 26th February, 2010.

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 CIT-DR.

3.

We have heard the arguments of learned CIT-DR and have perused the 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 2 ITA-2122/Del/2010 less than `10 lakhs. In view thereof, the appeal filed by the Revenue is not maintainable and is dismissed.

4.

In the result, the appeal of the Revenue is dismissed. Decision pronounced in the open Court on 19.02.2016.

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