ITAT Delhi Judgments — December 2015

The Tribunal held that the CBDT's circular, issued under Section 268A of the Income Tax Act, is binding on the Revenue. Since the tax effect in each appeal was below the prescribed limit, the Revenue should not have filed or should have withdrawn these appeals.

The Tribunal dismissed the appeal as the tax effect was below the monetary limit prescribed by the CBDT circular. The dismissal was not to be considered a precedent for future appeals with higher tax effects.

The Tribunal held that the CBDT circular revising the monetary limit for filing appeals to the ITAT was applicable. The appeals were dismissed based on this circular, with a clarification that this would not set a precedent for future cases with higher tax effects.

The Tribunal held that the CBDT circular revising the monetary limit for filing appeals to the ITAT was applicable. The appeals were dismissed based on this circular, with a clarification that this would not set a precedent for future cases with higher tax effects.

The Tribunal held that the CBDT circular revising the monetary limit for appeals to ₹10 lakhs was applicable retrospectively. Therefore, the appeals filed by the Revenue with a tax effect below this limit were to be dismissed.

The tribunal decided to dismiss the appeals filed by the Revenue based on a CBDT circular that revised the monetary limit for filing departmental appeals to the ITAT. The circular made these limits applicable retrospectively.

The Tribunal dismissed the Revenue's appeals based on the CBDT Circular which mandates that appeals with a tax effect below the specified monetary limit should not be filed. The dismissal was on the grounds of low tax effect and not on merits.

The Tribunal dismissed the Revenue's appeals based on the CBDT Circular which mandates that appeals with a tax effect below the specified monetary limit should not be filed. The dismissal was on the grounds of low tax effect and not on merits.

The Tribunal held that an appeal requires effective prosecution and not just filing. Since the assessee failed to appear and prosecute the appeal, it was dismissed.

The Tribunal dismissed the Revenue's appeals based on the CBDT Circular which mandates that appeals with a tax effect below the specified monetary limit should not be filed. The dismissal was on the grounds of low tax effect and not on merits.

The Tribunal dismissed the Revenue's appeals, relying on CBDT Circular No. 21/2015 which revised the monetary limit for filing appeals to Rs. 10 lac. The dismissal was based on the low tax effect and not on merits.

The Tribunal dismissed the appeal filed by the Revenue. This was based on CBDT Circulars enhancing the monetary limit for departmental appeals to Rs. 50 lakhs, and the fact that the tax effect was below this limit.

The Tribunal held that the revised CBDT circular, which sets a monetary limit of ₹10 lakhs for filing appeals to the ITAT, was applicable. The appeals were therefore dismissed based on this circular.

The Tribunal held that the CBDT Circular No. 21/2015, which revised the monetary limit for filing appeals to the ITAT to Rs. 10 lakhs, was applicable. The appeals were dismissed based on this circular.

The Tribunal dismissed the Revenue's appeals, relying on CBDT Circular No. 21/2015 which revised the monetary limit for filing appeals to Rs. 10 lac. The dismissal was based on the low tax effect and not on merits.

The Tribunal held that the revised CBDT circular, which sets a monetary limit of ₹10 lakhs for filing appeals to the ITAT, was applicable. The appeals were dismissed based on this circular.

The tribunal decided to dismiss the appeals filed by the Revenue based on a CBDT circular that revised the monetary limit for filing departmental appeals to the ITAT. The circular made these limits applicable retrospectively.

The Tribunal dismissed the Revenue's appeals, relying on CBDT Circular No. 21/2015 which revised the monetary limit for filing appeals to Rs. 10 lac. The dismissal was based on the low tax effect and not on merits.

The tribunal decided to dismiss the appeals filed by the Revenue based on a CBDT circular that revised the monetary limit for filing departmental appeals to the ITAT. The circular made these limits applicable retrospectively.

The tribunal decided to dismiss the appeals filed by the Revenue based on a CBDT circular that revised the monetary limit for filing departmental appeals to the ITAT. The circular made these limits applicable retrospectively.

The Tribunal decided to dismiss the appeals based on a CBDT circular that revised the monetary limit for filing departmental appeals to the ITAT. The circular made these limits applicable retrospectively.

The Tribunal dismissed the Revenue's appeals based on the CBDT Circular which mandates that appeals with a tax effect below the specified monetary limit should not be filed. The dismissal was on the grounds of low tax effect and not on merits.

The Tribunal held that the CBDT's circular, issued under Section 268A of the Income Tax Act, is binding on the Revenue. Since the tax effect in each appeal was below the prescribed limit, the Revenue should not have filed or should have withdrawn these appeals.

The Tribunal held that the CBDT's circular, which mandates not filing appeals below a certain tax effect, is binding on the Revenue. Consequently, the appeals filed by the Revenue, where the tax effect was below the prescribed limit, were dismissed.

The Tribunal held that the CBDT's circular, issued under Section 268A of the Income Tax Act, is binding on the Revenue. Since the tax effect in each appeal was below the prescribed limit, the Revenue should not have filed or should have withdrawn these appeals.

The Tribunal dismissed the Revenue's appeals based on the CBDT Circular which mandates that appeals with a tax effect below the specified monetary limit should not be filed. The dismissal was on the grounds of low tax effect and not on merits.

The Tribunal held that the CBDT's circular, issued under Section 268A of the Income Tax Act, is binding on the Revenue. Since the tax effect in each appeal was below the prescribed limit, the Revenue should not have filed or should have withdrawn these appeals.

The Tribunal dismissed the Revenue's appeals based on the CBDT Circular which mandates that appeals with a tax effect below the specified monetary limit should not be filed. The dismissal was on the grounds of low tax effect and not on merits.

The Tribunal dismissed the Revenue's appeals based on the CBDT Circular which mandates that appeals with a tax effect below the specified monetary limit should not be filed. The dismissal was on the grounds of low tax effect and not on merits.

The Tribunal dismissed the Revenue's appeals based on the CBDT Circular which mandates that appeals with a tax effect below the specified monetary limit should not be filed. The dismissal was on the grounds of low tax effect and not on merits.

The Tribunal held that the CBDT's circular, issued under Section 268A of the Income Tax Act, is binding on the Revenue. Since the tax effect in each appeal was below the prescribed limit, the Revenue should not have filed or should have withdrawn these appeals.

The Tribunal held that the CBDT's circular, issued under Section 268A of the Income Tax Act, is binding on the Revenue. Since the tax effect in each appeal was below the prescribed limit, the Revenue should not have filed or should have withdrawn these appeals.

The Tribunal held that the CBDT's circular, issued under Section 268A of the Income Tax Act, is binding on the Revenue. Since the tax effect in each appeal was below the prescribed limit, the Revenue should not have filed or should have withdrawn these appeals.

The Tribunal held that the CBDT Circular No. 21/2015, which revised the monetary limit for filing appeals to the ITAT to Rs. 10 lakhs, was applicable. The appeals were dismissed based on this circular.

The Tribunal dismissed the Revenue's appeals, relying on CBDT Circular No. 21/2015 which revised the monetary limit for filing appeals to Rs. 10 lac. The dismissal was based on the low tax effect and not on merits.

The Tribunal dismissed the Revenue's appeals, relying on CBDT Circular No. 21/2015 which revised the monetary limit for filing appeals to Rs. 10 lac. The dismissal was based on the low tax effect and not on merits.

The Tribunal dismissed the Revenue's appeals based on the CBDT Circular revising the monetary limit for filing appeals. The dismissal was on the grounds of low tax effect and not on merits.

The Tribunal held that the revised CBDT circular, which sets a monetary limit of ₹10 lakhs for filing appeals to the ITAT, was applicable. The appeals were therefore dismissed based on this circular.

The Tribunal held that the CBDT's circular, issued under Section 268A of the Income Tax Act, is binding on the Revenue. Since the tax effect in each appeal was below the prescribed limit, the Revenue should not have filed or should have withdrawn these appeals.

The Tribunal held that the CBDT's circular, issued under Section 268A of the Income Tax Act, is binding on the Revenue. Since the tax effect in each appeal was below the prescribed limit, the Revenue should not have filed or should have withdrawn these appeals.

The Tribunal held that an appeal requires effective prosecution, not just filing. Since the assessee failed to appear or provide reasons for absence, the appeal was dismissed for non-prosecution.

The Tribunal held that the revised CBDT circular, which sets a monetary limit of ₹10 lakhs for filing appeals to the ITAT, was applicable. The appeals were therefore dismissed based on this circular.

The Tribunal held that the revised CBDT circular, which sets a monetary limit of ₹10 lakhs for filing appeals to the ITAT, was applicable. The appeals were dismissed based on this circular.

The Tribunal dismissed the Revenue's appeals based on the CBDT Circular which mandates that appeals with a tax effect below the specified monetary limit should not be filed. The dismissal was on the grounds of low tax effect and not on merits.

The Tribunal held that the CBDT's circular, issued under Section 268A of the Income Tax Act, is binding on the Revenue. Since the tax effect in each appeal was below the prescribed limit, the Revenue should not have filed or should have withdrawn these appeals.

The Tribunal dismissed the Revenue's appeals, relying on CBDT Circular No. 21/2015 which revised the monetary limit for filing appeals to Rs. 10 lac. The dismissal was based on the low tax effect and not on merits.

The Tribunal dismissed the Revenue's appeals, relying on CBDT Circular No. 21/2015 which revised the monetary limit for filing appeals to Rs. 10 lac. The dismissal was based on the low tax effect and not on merits.

The Tribunal dismissed the Revenue's appeals, relying on CBDT Circular No. 21/2015 which revised the monetary limit for filing appeals to Rs. 10 lac. The dismissal was based on the low tax effect and not on merits.

The Tribunal dismissed the Revenue's appeals based on the CBDT Circular revising the monetary limit for filing appeals. The dismissal was on the grounds of low tax effect and not on merits.