ACIT, NEW DELHI vs. M/S. EXPRESS EARTH MOVERS & EQUIPMENT PVT. LTD., NEW DELHI

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ITA 3288/DEL/2010Status: DisposedITAT Delhi16 December 2015AY 2002-033 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 allowed the revenue to withdraw its appeal based on a CBDT circular enhancing the monetary limit for filing appeals. Consequently, the assessee's cross-objection became infructuous.

What were the facts?

The revenue filed an appeal before the ITAT, and the assessee filed a cross-objection. The tax effect involved in the appeal was less than Rs. 10 lakhs.

What were the issues?

Whether the revenue's appeal should be withdrawn based on a CBDT circular regarding the tax effect limit for appeals before the ITAT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B” NEW DELHI

Before: SHRI S.V. MEHROTRA : & MS. SUCHITRA KAMBLE :

For Appellant: Shri Salil Kapoor Adv
For Respondent: DR Assessee by :, Shri Salil Kapoor Adv
Hearing: 15/12/2015

Heard together (2 matters)

ITA no. 3288 /Del/2010
C.O. No. 289/Del/2010

Read from the judgment's own cause title. This page is filed under one of them.

( Appellant ) (Respondent) Department by : ShriNeehar Ranjan Pandey Sr. DR Assessee by : Shri Salil Kapoor Adv. Date of hearing : 15/12/2015. Date of order : 16/12/2015. O R D E R PER S.V. MEHROTRA, A.M:

The revenue is in appeal and the assessee has preferred cross-objection against CIT(A)’s order dated 13.04.2010, relating to A.Y. 2002-03. Both the matters were heard together and are being disposed of by this common order for the sake of convenience.

2.

Ld. DR at the outset referred to CBDT Circular no. 21/2015 dated 10.12.2015, wherein the tax limit for filing appeal before the ITAT has been enhanced to Rs. 10 lakhs. He requested that since the tax effect involved in the present appeal is less than Rs. Ten lakh, in pursuance of the aforementioned CBDT Circular, the department may be allowed to withdraw its appeal.

3.

The CBDT in its recent Circular no. 21/2015 dated 10.12.2015 has provided that no departmental appeal shall be filed before the ITAT wherein the tax effect involved is less than Rs. 10 lakhs. Further, in para 10 of the Circular, it is provided that this instruction would apply retrospectively and the pending appeals below the specified tax limit of Rs. 10 lakh may be withdrawn/ not pressed.

4.

Admittedly, the tax effect involved in the present appeal is less than Rs. 10 lakhs. We, accordingly, allow the revenue to withdraw the appeal.

5.

Since the revenue has been permitted to withdraw its appeal, the cross-objection preferred by the assessee has become infructuous and stands dismissed accordingly.

6.

In the result, revenue’s appeal as well as the assessee’s cross- objection stand dismissed.

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