[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-148962-en":3,"doc-seo-148962-105":30,"detail-sidebar-cat-0-en-105":90},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":20,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":14,"update_tm":28,"read_time":29},148962,962075114101,"Seraphina","https://ap-avatar.wpscdn.com/avatar/e000253a75eb197efd?x-image-process=image/resize,m_fixed,w_180,h_180&k=1780044092746381165",4,"Exam","Income Tax Appellate Tribunal Delhi Bench Order - ITA No. 1404/Del/2009 and ITA No. 1406/Del/2009","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.","IN THE INCOME TAX APPELLATE TRIBUNAL  \nDELHI BENCH ‘C’, NEW DELHI  \nBEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER  \nAND SHRI J . SUDHAKAR REDDY, ACCOUNTANT MEMBER  \nITA No. 1404/Del/2009  \nITA No. 1406/Del/2009  \nAY: 2002-03 and 2004-05  \nDCIT, Circle 11(1) vs . I.G.Builders & Promoters Pvt.Ltd.  \nNew Delhi C 581, Defence Colony  \nNew Delhi  \n(Appellant) (Respondent)  \nAppellant by : Sh. A.K.Saroha, CIT, D.R.  \nRespondent by : Sh. Vinod Aggarwal, C.A.  \nORDER  \nPER J . SUDHAKAR REDDY, ACCOUNTANT MEMBER  \nThese are appeals filed by the Revenue . Admittedly the tax effect in both these appeals by the Revenue is less than Rs.10 lakhs.  \n1.1. In terms of CBDT Circular No.21/2015 dated 10th December,2015, F.No. 279/Misc./142/2007-ITJ(Pt.) read with S.268 A of the Income Tax Act 1961, these appeals by the Revenue should have been withdrawn or should not be pressed by the Revenue .  \n2. In view of the above these appeals by the Revenue are dismissed in limini.  \n3 . In the result Revenue’s appeals are dismissed in limini.  \nOrder pronounced in the Open Court on 17th March, 2016.  \nSd/ - Sd/ -  \n(H.S . SIDHU) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER  \nDated: the 17th March, 2016  \n2  \nCopy forwarded to: -  \n1. Appellant  \n2. Respondent  \n3. CIT  \n4. CIT(A)  \n5. DR, ITAT  \n- TRUE COPY   \nBy Order,  \nASSISTANT REGISTRAR","cbCaieboY5W9eXIg","https://ap.wps.com/l/cbCaieboY5W9eXIg","pdf",113096,2,1,"English","en",105,"# Order\n## Parties and appeal details\n## CBDT Circular and dismissal in limini\n## Pronouncement and certification","[{\"question\":\"Which appeals were decided in the order?\",\"answer\":\"The Tribunal decided Revenue’s appeals in ITA No. 1404/Del/2009 and ITA No. 1406/Del/2009.\"},{\"question\":\"What assessment years were involved?\",\"answer\":\"ITA No. 1404/Del/2009 related to AY 2002-03, and ITA No. 1406/Del/2009 related to AY 2004-05.\"},{\"question\":\"Why were the appeals dismissed in limini?\",\"answer\":\"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.\"}]","Income Tax Appellate Tribunal Delhi Bench Order - ITA No. 1404/Del/2009 and ITA No. 1406/Del/2009 | PDF",1787789628,5,{"code":4,"msg":31,"data":32},"ok",{"site_id":24,"language":23,"slug":33,"title":13,"keywords":34,"description":14,"schema_data":35,"social_meta":85,"head_meta":87,"extra_data":89,"updated_unix":28},"income-tax-appellate-tribunal-delhi-bench-order-ita-no-1404del2009-and-ita-no-1406del2009","",{"@graph":36,"@context":84},[37,52,67],{"@type":38,"itemListElement":39},"BreadcrumbList",[40,44,47,50],{"item":41,"name":42,"@type":43,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":45,"name":46,"@type":43,"position":20},"https://docshare.wps.com/document/","Document",{"item":48,"name":12,"@type":43,"position":49},"https://docshare.wps.com/document/exam/",3,{"item":51,"name":13,"@type":43,"position":11},"https://docshare.wps.com/document/income-tax-appellate-tribunal-delhi-bench-order-ita-no-1404del2009-and-ita-no-1406del2009/148962/",{"url":51,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"inLanguage":23,"description":14,"dateModified":60,"datePublished":61,"encodingFormat":59,"isAccessibleForFree":62,"interactionStatistic":63},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":41,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-09-11","2026-08-27",true,{"@type":64,"interactionType":65,"userInteractionCount":20},"InteractionCounter",{"@type":66},"ViewAction",{"@type":68,"mainEntity":69},"FAQPage",[70,76,80],{"name":71,"@type":72,"acceptedAnswer":73},"Which appeals were decided in the order?","Question",{"text":74,"@type":75},"The Tribunal decided Revenue’s appeals in ITA No. 1404/Del/2009 and ITA No. 1406/Del/2009.","Answer",{"name":77,"@type":72,"acceptedAnswer":78},"What assessment years were involved?",{"text":79,"@type":75},"ITA No. 1404/Del/2009 related to AY 2002-03, and ITA No. 1406/Del/2009 related to AY 2004-05.",{"name":81,"@type":72,"acceptedAnswer":82},"Why were the appeals dismissed in limini?",{"text":83,"@type":75},"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.","https://schema.org",{"og:url":51,"og:type":86,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":88,"canonical":51},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":91},[92,96,100,103,107,112,117,122,127,130,134],{"id":21,"doc_module":4,"doc_module_name":46,"category_name":93,"show_sort_weight":94,"slug":95},"Story & Novel",90,"story-novel",{"id":20,"doc_module":4,"doc_module_name":46,"category_name":97,"show_sort_weight":98,"slug":99},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":46,"category_name":12,"show_sort_weight":101,"slug":102},70,"exam",{"id":29,"doc_module":4,"doc_module_name":46,"category_name":104,"show_sort_weight":105,"slug":106},"Comic",60,"comic",{"id":108,"doc_module":4,"doc_module_name":46,"category_name":109,"show_sort_weight":110,"slug":111},6,"Technology",50,"technology",{"id":113,"doc_module":4,"doc_module_name":46,"category_name":114,"show_sort_weight":115,"slug":116},7,"Healthcare",40,"healthcare",{"id":118,"doc_module":4,"doc_module_name":46,"category_name":119,"show_sort_weight":120,"slug":121},8,"Research & Report",30,"research-report",{"id":123,"doc_module":4,"doc_module_name":46,"category_name":124,"show_sort_weight":125,"slug":126},9,"Religion & Spirituality",20,"religion-spirituality",{"id":125,"doc_module":4,"doc_module_name":46,"category_name":128,"show_sort_weight":125,"slug":129},"World Cup","world-cup",{"id":131,"doc_module":4,"doc_module_name":46,"category_name":132,"show_sort_weight":131,"slug":133},10,"Lifestyle","lifestyle",{"id":135,"doc_module":4,"doc_module_name":46,"category_name":136,"show_sort_weight":29,"slug":137},19,"General","general"]