Income Tax Appellate Tribunal Delhi Bench Order - ITA No. 1404/Del/2009 and ITA No. 1406/Del/2009

Aug 27, 2026

Income Tax Appellate Tribunal Delhi Bench ‘C’ issued an order in Revenue’s appeals in ITA No. 1404/Del/2009 and ITA No. 1406/Del/2009 involving I.G. Builders & Promoters Pvt. Ltd. The appeals covered assessment years 2002-03 and 2004-05. As the tax effect in both appeals was below Rs. 10 lakhs, the Tribunal referred to CBDT Circular No. 21/2015 and relevant provisions of the Income Tax Act. Consequently, the appeals were dismissed in limini and pronounced on 17th March, 2016.

LanguageEnglish

CategoryExam

FormatPDF

Pages2

Reading Time5 min

AccessFree to download

Order

Parties and appeal details

CBDT Circular and dismissal in limini

Pronouncement and certification

FAQs

Which appeals were decided in the order?

The Tribunal decided Revenue’s appeals in ITA No. 1404/Del/2009 and ITA No. 1406/Del/2009.

What assessment years were involved?

ITA No. 1404/Del/2009 related to AY 2002-03, and ITA No. 1406/Del/2009 related to AY 2004-05.

Why were the appeals dismissed in limini?

The tax effect in both appeals was less than Rs. 10 lakhs, so the Tribunal applied CBDT Circular No. 21/2015 and held the appeals should have been withdrawn or not pressed, leading to dismissal in limini.

Aug 27, 2026

Upload by Seraphina