ITAT Delhi Judgments — September 2018

The Tribunal held that the departmental appeal was not maintainable as it was filed against the CBDT's instructions. The Senior DR did not press the appeal in view of the circular.

The Tribunal held that as the tax effect in the appeals was below the revised monetary limit prescribed by the CBDT circular, the appeals were not maintainable. Consequently, the appeals were dismissed without going into the merits of the cases.

The Tribunal held that the CBDT Circular No. 03 of 2018, which revised the monetary limit for not filing appeals to Rs. 20,00,000/-, was applicable retrospectively. Since the tax effect in the instant appeals was less than this limit, they were not maintainable.

The Tribunal held that the CBDT Circular No. 03 of 2018, which revised the monetary limit for not filing appeals to Rs. 20,00,000/-, was applicable retrospectively. Since the tax effect in the instant appeals was less than this limit, they were not maintainable.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that the disallowance was based solely on the particulars furnished by the assessee and there was no concealment or furnishing of inaccurate particulars of income. Therefore, the penalty was not leviable.

The Tribunal held that the provision for price reduction was related to sales made in the relevant year and that the liability, though crystallized later, existed at the year-end. The Tribunal also considered the warranty provision, directing the AO to allow it if based on actual bills.

The Tribunal held that penalty was not leviable as the disallowance was a partial disallowance of expenses incurred for business promotion, and there was no specific finding of concealment or furnishing of inaccurate particulars by the assessee.

The Tribunal held that the CBDT Circular No. 03 of 2018, which revised the monetary limit for not filing appeals to Rs. 20,00,000/-, was applicable retrospectively. Since the tax effect in the instant appeals was less than this limit, they were not maintainable.

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect involved in each appeal was less than the revised monetary limit of Rs. 20,00,000/-. The Revenue could not demonstrate that any of the appeals fell under the exceptional categories for contesting appeals despite low tax effect.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that as the tax effect in the appeals was below the revised monetary limit prescribed by the CBDT circular, the appeals were not maintainable. Consequently, the appeals were dismissed without going into the merits of the cases.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that as the tax effect in the appeals was below the revised monetary limit prescribed by the CBDT circular, the appeals were not maintainable. Consequently, the appeals were dismissed without going into the merits of the cases.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that the reopening of the assessment was invalid as the AO had not applied his mind independently to the information received. The AO had merely borrowed findings and acted on directions without proper verification.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that as the tax effect in the appeals was below the revised monetary limit prescribed by the CBDT circular, the appeals were not maintainable. Consequently, the appeals were dismissed without going into the merits of the cases.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that as the tax effect in the appeals was below the revised monetary limit prescribed by the CBDT circular, the appeals were not maintainable. Consequently, the appeals were dismissed without going into the merits of the cases.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that as the tax effect in the appeals was below the revised monetary limit prescribed by the CBDT circular, the appeals were not maintainable. Consequently, the appeals were dismissed without going into the merits of the cases.

The Tribunal held that the appeals were not maintainable as the tax effect was below the prescribed monetary limit for filing appeals. Consequently, the appeals were dismissed without going into the merits of the cases.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that as the tax effect in the appeals was below the revised monetary limit prescribed by the CBDT circular, the appeals were not maintainable. Consequently, the appeals were dismissed without going into the merits of the cases.

The Tribunal held that the CBDT Circular No. 03 of 2018, which revised the monetary limit for not filing appeals to Rs. 20,00,000/-, was applicable retrospectively. Since the tax effect in the instant appeals was less than this limit, they were not maintainable.

The Tribunal held that the appeals were not maintainable due to the low tax effect, as per the CBDT circular. The appeals were dismissed without going into the merits of the cases.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that the CBDT Circular No. 03 of 2018, which revised the monetary limit for not filing appeals to Rs. 20,00,000/-, was applicable retrospectively. Since the tax effect in the instant appeals was less than this limit, they were not maintainable.

The Tribunal held that as the tax effect in the appeals was below the revised monetary limit prescribed by the CBDT circular, the appeals were not maintainable. Consequently, the appeals were dismissed without going into the merits of the cases.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal held that all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

The Tribunal deleted penalties related to the disallowance under Section 40(a)(ia) as the corresponding quantum additions were deleted by the ITAT. For AMP expenses, the penalties were restored to the AO/TPO for fresh adjudication.

The Tribunal deleted penalties related to the disallowance under Section 40(a)(ia) as the corresponding quantum additions were deleted by the ITAT. For AMP expenses, the penalties were restored to the AO/TPO for fresh adjudication.

The Tribunal held that the CBDT Circular No. 03 of 2018, which revised the monetary limit for not filing appeals to Rs. 20,00,000/-, was applicable retrospectively. Since the tax effect in the instant appeals was less than this limit, they were not maintainable.