ITAT Delhi Judgments — August 2018

The Tribunal held that the appeal did not appear to fall under any exceptions to the CBDT circular. Therefore, delaying disposal was not in the spirit of the circular.

The Tribunal held that the Department should not have filed the appeal given the low tax effect and the binding instructions of CBDT Circular No. 3/2018 and Section 268A of the Income Tax Act. The circular mandates withdrawal or not pressing of appeals with a tax effect below Rs. 20,00,000.

The Tribunal noted that the appeal by the Revenue should not have been pressed given the low tax effect and the CBDT circular. Consequently, the appeal was dismissed in limine.

The Tribunal held that the appeal was not covered by any exceptions to the CBDT circular and therefore dismissed it. The Revenue was granted liberty to seek recall if the appeal fell under an exception.

The Tribunal held that the appeal did not appear to fall under any of the exceptions to the CBDT circular. Therefore, delaying the disposal of the appeal was not justified.

The Tribunal held that the appeal was not covered by any exceptions to the CBDT circular and that delaying disposal for a report from field officers would not be in the spirit of the circular. Therefore, the appeal was dismissed in limine.

The Tribunal held that the appeal did not appear to fall under any of the exceptions to the CBDT circular. Therefore, delaying the disposal was not in the spirit of the circular.

The Tribunal held that the appeal did not appear to fall under any of the exceptions to the CBDT circular. Therefore, delaying the disposal by waiting for a report would not be in the spirit of the circular.

The Tribunal held that in terms of CBDT Circular No. 3/2018 and Section 268A of the Income Tax Act, the appeals filed by the Revenue should not have been pressed. Consequently, the appeals were dismissed in limine.

The Tribunal held that the appeal did not appear to fall under any of the exceptions to the CBDT circular. Delaying the disposal by waiting for a report was deemed against the spirit of the circular.

The Tribunal held that the appeal did not appear to fall under any of the exceptions mentioned in the amended CBDT instructions. Therefore, delaying the disposal of the appeal was not justified.

The Tribunal held that the appeal was not covered by any exceptions to the CBDT circular and therefore dismissed it in limine. The Revenue was granted liberty to seek recall if the appeal fell under an exception.

The Tribunal held that the AO wrongly added the impugned amount to the assessee's income. The evidence indicated that the amount was deposited by a third party and subsequently credited to the accounts of six other individuals who had sold agricultural land.

The Tribunal held that the Department's appeal did not appear to be covered by the exceptions to the CBDT circular. Delaying disposal for a report was deemed against the spirit of the circular.

The Tribunal held that the appeals should have been withdrawn or not pressed as per CBDT Circular. Since the case did not appear to fall under any exceptions to the circular, the appeals were dismissed.

The Tribunal held that the appeals should have been withdrawn or not pressed as per CBDT Circular. Since the case did not appear to fall under any exceptions to the circular, the appeals were dismissed.

The Tribunal held that in light of CBDT Circular No. 3/2018 and Section 268A of the Income Tax Act, the appeals filed by the Revenue should not have been pressed. Consequently, the appeals were dismissed.

The Tribunal dismissed all three appeals filed by the Revenue. This decision was based on the CBDT Circular No. 3 of 2018, which mandates dismissal of appeals with a tax effect below Rs. 20 lakhs.

The Tribunal held that the appeals were not maintainable as the tax effect involved was less than Rs. 20,00,000, as per CBDT Circular No. 03 of 2018. The Revenue could not demonstrate that any appeal fell under the exceptional categories for contestation.

The Tribunal held that the appeals were not maintainable as the tax effect involved was less than Rs. 20,00,000, as per CBDT Circular No. 03 of 2018. The Revenue could not demonstrate that any appeal fell under the exceptional categories for contestation.

The Tribunal held that the appeals were not maintainable due to the low tax effect, as per the CBDT circular. The Revenue was directed to withdraw or not press such appeals.

The Tribunal held that the appeals were not maintainable due to the low tax effect, as per the CBDT circular. The Revenue was directed to withdraw or not press such appeals.

The Tribunal held that the appeals were not maintainable due to the low tax effect, as per the CBDT circular. The Revenue was directed to withdraw or not press such appeals.

The Tribunal held that the appeals were not maintainable as the tax effect involved was less than Rs. 20,00,000, as per CBDT Circular No. 03 of 2018. The Revenue could not demonstrate that any appeal fell under the exceptional categories for contestation.

The Tribunal held that the appeals were not maintainable as the tax effect involved was less than Rs. 20,00,000, as per CBDT Circular No. 03 of 2018. The Revenue could not demonstrate that any appeal fell under the exceptional categories for contestation.

The Tribunal held that the appeals were not maintainable due to the low tax effect, as per the CBDT circular. The Revenue was directed to withdraw or not press such appeals.

The Tribunal held that the appeals were not maintainable due to the low tax effect, as per the CBDT circular. The Revenue was directed to withdraw or not press such appeals.

The Tribunal dismissed the Revenue's appeal. The decision was based on CBDT Circular No 3 of 2018, which states that appeals where the tax demand is less than Rs. 20 lacs should be dismissed.

The Tribunal held that the appeals were not maintainable as the tax effect involved was less than Rs. 20,00,000, as per CBDT Circular No. 03 of 2018. The Revenue could not demonstrate that any appeal fell under the exceptional categories for contestation.

The Tribunal held that the appeals were not maintainable due to the low tax effect, as per the CBDT circular. The Revenue was directed to withdraw or not press such appeals.

The Tribunal held that the appeals were not maintainable due to the low tax effect, as per the CBDT circular. The Revenue was directed to withdraw or not press such appeals.

The Tribunal held that the appeals were not maintainable as the tax effect involved was less than Rs. 20,00,000, as per CBDT Circular No. 03 of 2018. The Revenue could not demonstrate that any appeal fell under the exceptional categories for contestation.

The Tribunal held that the appeals were not maintainable as the tax effect involved was less than Rs. 20,00,000, as per CBDT Circular No. 03 of 2018. The Revenue could not demonstrate that any appeal fell under the exceptional categories for contestation.

The Tribunal held that the appeals were not maintainable due to the low tax effect, as per the CBDT circular. The Revenue was directed to withdraw or not press such appeals.

The Tribunal held that the appeals were not maintainable as the tax effect involved was less than Rs. 20,00,000, as per CBDT Circular No. 03 of 2018. The Revenue could not demonstrate that any appeal fell under the exceptional categories for contestation.

The Tribunal dismissed all three appeals filed by the Revenue. This decision was based on the CBDT Circular No. 3 of 2018, which mandates dismissal of appeals with a tax effect below Rs. 20 lakhs.

The Tribunal held that the appeals were not maintainable as the tax effect involved was less than Rs. 20,00,000, as per CBDT Circular No. 03 of 2018. The Revenue could not demonstrate that any appeal fell under the exceptional categories for contestation.

The Tribunal held that the appeals were not maintainable due to the low tax effect, as per the CBDT circular. The Revenue was directed to withdraw or not press such appeals.

The Tribunal held that the appeals were not maintainable as the tax effect involved was less than Rs. 20,00,000, as per CBDT Circular No. 03 of 2018. The Revenue could not demonstrate that any appeal fell under the exceptional categories for contestation.

The Tribunal held that as per CBDT Circular No. 03 of 2018, appeals with a tax effect below Rs. 20,00,000/- are not maintainable. Since the tax effect in these appeals was below this limit and no exceptions applied, the appeals were dismissed.

The Tribunal held that the appeals were not maintainable as the tax effect involved was less than Rs. 20,00,000, as per CBDT Circular No. 03 of 2018. The Revenue could not demonstrate that any appeal fell under the exceptional categories for contestation.

The Tribunal held that the appeals were not maintainable as the tax effect involved was less than Rs. 20,00,000, as per CBDT Circular No. 03 of 2018. The Revenue could not demonstrate that any appeal fell under the exceptional categories for contestation.

The Tribunal held that the appeals were not maintainable as the tax effect involved was less than Rs. 20,00,000, as per CBDT Circular No. 03 of 2018. The Revenue could not demonstrate that any appeal fell under the exceptional categories for contestation.

The Tribunal held that the appeals were not maintainable due to the low tax effect, as per the CBDT circular. The Revenue was directed to withdraw or not press such appeals.

The Tribunal held that the appeals were not maintainable as the tax effect involved was less than Rs. 20,00,000, as per CBDT Circular No. 03 of 2018. The Revenue could not demonstrate that any appeal fell under the exceptional categories for contestation.

The Tribunal held that the appeals were not maintainable as the tax effect involved was less than Rs. 20,00,000, as per CBDT Circular No. 03 of 2018. The Revenue could not demonstrate that any appeal fell under the exceptional categories for contestation.

The Tribunal held that due to CBDT Circular No. 03 of 2018, which revised the monetary limit for filing appeals to Rs. 20,00,000/-, and since the tax effect in these appeals was less than this limit, the appeals were not maintainable. Cross objections filed by assessees were either dismissed as not pressed or became infructuous.