ITAT Delhi Judgments — September 2018

The Tribunal followed a previous order in the assessee's own case, which held that certain loan amounts received by the assessee were not taxable as deemed dividends. The Tribunal found that the AO had not established the conditions for deemed dividend and that the amount could be considered advance rent.

The Tribunal followed a previous order in the assessee's own case, which held that certain loan amounts received by the assessee were not taxable as deemed dividends. The Tribunal found that the AO had not established the conditions for deemed dividend and that the amount could be considered advance rent.

The Tribunal held that the appeal was not maintainable as it was filed against the revised monetary limit set by CBDT Circular No. 3/2018. The circular also provided instructions to withdraw or not press appeals with a tax effect below Rs. 20 lakhs.

The Tribunal noted that the assessee had not claimed exemption under Section 11 from AY 2008-09 onwards, making the issue of retrospective cancellation academic. The assessee then withdrew the appeal.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal noted that the tax effect was below the monetary limit specified in the CBDT circular. The learned CIT (DR) did not press the departmental appeal in view of the circular.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the assessee failed to prove the identity, creditworthiness, and genuineness of the transaction, especially since cash deposits were found in the parties' accounts before issuing cheques. However, the penalty was deleted due to the Assessing Officer's failure to specify the exact offense under Section 271(1)(c).

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal accepted the Revenue's request to withdraw the appeals as the tax effect was below the prescribed limit. The cross-objection filed by the assessee was also dismissed as infructuous. The Department was granted liberty to file a Miscellaneous Application if the tax effect exceeded the limit or if specific conditions were met.

The Tribunal accepted the Revenue's request to withdraw the appeals as the tax effect was below the prescribed limit. The cross-objection filed by the assessee was also dismissed as infructuous. The Department was granted liberty to file a Miscellaneous Application if the tax effect exceeded the limit or if specific conditions were met.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the appeal was not maintainable due to a low tax effect, as per CBDT Circular No. 3/2018. The circular sets a monetary limit for filing appeals before the Tribunal.

The Tribunal held that since the quantum additions, which formed the basis for the penalty, were deleted by the Tribunal itself, the penalty could not survive. Therefore, the penalty was cancelled.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. The Senior DR did not press the appeals due to the circular. Consequently, all departmental appeals were dismissed as withdrawn or not pressed.

The Tribunal considered the submissions of both parties. The Departmental Representative agreed that the appeal was in violation of the CBDT circular due to the low tax effect.

The Tribunal held that the CBDT circular is binding on the Income Tax authorities. Since the tax effect in these appeals was below the prescribed monetary limit and no exceptions were found, the appeals were deemed not maintainable.

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. Consequently, the appeals were dismissed without going into their merits.

The Tribunal held that the CBDT circular is binding on the Income Tax authorities. Since the tax effect in these appeals was below the prescribed monetary limit and no exceptions were found, the appeals were deemed not maintainable.

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. Consequently, the appeals were dismissed without going into their merits.

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. Consequently, the appeals were dismissed without going into their merits.

The Tribunal upheld the CIT(A)'s order, agreeing that the Assessing Officer failed to provide evidence of commercial activities. The Tribunal also noted that similar claims were allowed in prior and subsequent assessment years, with the Revenue not challenging the prior year's order.

The Tribunal held that the CBDT circular is binding on the Income Tax authorities. Since the tax effect in these appeals was below the prescribed monetary limit and no exceptions were found, the appeals were deemed not maintainable.

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. Consequently, the appeals were dismissed without going into their merits.

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. Consequently, the appeals were dismissed without going into their merits.

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. Consequently, the appeals were dismissed without going into their merits.

The Tribunal held that the CBDT circular is binding on the Income Tax authorities. Since the tax effect in these appeals was below the prescribed monetary limit and no exceptions were found, the appeals were deemed not maintainable.

The Tribunal noted that the assessee was already registered under Section 12AA. The appeals concerning denial of exemption were set aside to the Assessing Officer to be decided afresh after the CIT(E) decides on the registration issue.

The Tribunal held that the CBDT circular is binding on the Income Tax authorities. Since the tax effect in these appeals was below the prescribed monetary limit and no exceptions were found, the appeals were deemed not maintainable.

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. Consequently, the appeals were dismissed without going into their merits.