DCIT CENTRAL CIRCLE-2, DELHI vs. RUCHI GARG, DELHI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the tax effect was below the CBDT's prescribed limit and that the assessee had withdrawn their cross-objection. Consequently, both the Revenue's appeal and the assessee's cross-objection were dismissed.
What were the facts?
The Revenue filed an appeal against an order for AY 2014-15. The assessee also filed a cross-objection which was later withdrawn. The tax effect involved in the appeal was below the prescribed limit set by CBDT.
What were the issues?
The primary issue was whether the Revenue's appeal should be dismissed due to the tax effect being below the prescribed limit. Another issue was the dismissal of the assessee's cross-objection as withdrawn.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, [ DELHI BENCH: ‘F’ NEW DELHI ]
Before: SHRI SHAMIM YAHYA & SHRI YOGESH KUMAR U.S.
Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
The present appeal and Cross Objection filed by the Revenue and the Assessee respectively against the order dated 14.02.2022 passed by Principal Commissioner of Income Tax, New Delhi, for assessment year 2014-15.
The Ld. AR submitted that, the tax effect involved in the present appeal is Rs. 48,92,824/- which is below the prescribed limit of Rs.50 lakhs as fixed by the CBDT Circular No. 17/2019. The Ld. AR submitted the calculation chart of the tax effect which reads as under:-
&C.O No. 44/Del/2022 DCIT VS. RUCHI GARG
The Ld. DR did not dispute the above calculation of the tax effect in the present Appeal. In view of the same, the Appeal filed by the Revenue in is dismissed. Further, since the assessee has withdrawn the C.O. No. 44/Del/2022, the C.O. filed by the Assessee is dismissed as withdrawn.
Order pronounced in the open court on : 23/06/2023.
Recent GST High Court judgments
Search GST case law →- Santosh Das And Anr. vs. Union Of INDIACalcutta · 30 Oct 2026
- M/S Rama Krishna Industries vs. State Of Hp And OthersHimachal Pradesh · 30 Oct 2026
- Smt Usha W/O Shri Tarun vs. Union Of INDIARajasthan · 29 Oct 2026
- M/S Maruti Nandan Minetech Private Limited vs. The Joint CommissionerRajasthan · 29 Oct 2026
- M/S Rentex Polymers Private Limited vs. Assistant Commissioner Of Central Goods And Services TaxDelhi · 29 Oct 2026
