Deputy Commissioner of Income-tax, Circle-7(1), New Delhi v. Sanden Vikas (India) (P.) Ltd.

IT: Where department against order of Commissioner (Appeals) dated 15-1-2009 filed appeal before Tribunal, wherein tax effect was less than Rs. 10 lakhs, keeping in view Circular No. 21 of 2015, dated 10-12-2015 and also provisions of section 268A, department should not have filed instant appeal
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[2016] 65 taxmann.com 212 (Delhi - Trib.)
IN THE ITAT DELHI BENCH 'G'
Deputy Commissioner of Income-tax, Circle-7(1), New Delhi
v.
Sanden Vikas (India) (P.) Ltd.*
N.K SAINI, ACCOUNTANT MEMBER
AND VIJAY PAL RAO, JUDICIAL MEMBER
IT APPEAL NO. 5439 (DELHI) OF 2010
[ASSESSMENT YEAR 2005-06]
DECEMBER  22, 2015
Section 268A of the Income-tax Act, 1961 - Filing of appeals or application for reference by Income-tax authorities (Circular No. 21 of 2015) - Assessment year 2005-06 - Against order of Commissioner (Appeals) dated 15-1-2009, department filed appeal before Tribunal - Tax effect in appeal was less than Rs. 10 lakhs - Board vide Circular No. 21 of 2015, dated 10-12-2005 had given clear cut instructions to department to withdraw or not to press appeals filed before Tribunal, wherein tax effect was less than Rs. 10 lakhs - Whether keeping in view Circular No. 21 of 2015, dated 10-12-2015 and also provisions of section 268A, department should not have filed instant appeal before Tribunal - Held, yes [Para 8] [In favour of assessee]
Circulars and Notifications: Circular No. 21 of 2015, dated 10-12-2015