M/s. Macadam Road Makers Pvt. Ltd., New Delhi V. ACIT, New Delhi

CO 108/DEL/2016

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 4052 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 6 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 27-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 27-12-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 21-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N K JIWANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDEN T AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 3825/DEL/2015 AY: 2009-10 ACIT, VS MACA DAM ROAD MAKERS PVT. LTD., CENT. CIRCLE 07, 109/2A. BUDDHA APPT., ROOM NO. 330, CC COLONY, OPP. RANA PRATAP BAGH, ARA CENTRE, NEW DELHI. JHANDEWALAN EXT. (PAN: AAFCM9017R) NEW DELHI. (APPELLANT) (RESPONDENT) C.O. NO. 108/DEL/2016 (IN ITA NO. 3825/DEL/2015) AY: 2009-10 MACADAM ROAD MAKERS PVT. LTD., VS ACIT, CC- 7, NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI N.K. JIWANI, SR. DR ASSESSEE BY : NONE DATE OF HEARING: 17.08.2018 DATE OF PRONOUNCEMENT: 27.08.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. THE APPEAL FILED BY THE REVENUE AND CROSS OBJECTIO N BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER PASSED BY T HE LD. CIT(A)- 24, NEW DELHI DATED 30.03.2015 FOR A.Y. 2009-10. 1.1 IN ITA NO. 3825/DEL/2015, ADMITTEDLY, THE TAX EFFE CT IN THIS APPEAL IS BELOW THE MONETARY LIMIT OF RS. 20 LAKHS. ITA NO. 3825/D/2015 CO 108/DEL/2016 ASSESSMENT YEAR 2009-10 2 1.2 IN TERMS OF CBDT CIRCULAR NO. 3/2018 DATED 11 TH JULY, 2018 READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. IN VIEW OF T HE SAID CIRCULAR, THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE . 2. IN VIEW OF THE ABOVE, THIS APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. 3.1 AS FAR AS THE CO OF THE ASSESSEE IS CONCERNED, TH E SAME, BEING SUPPORTIVE TO THE DEPARTMENTS APPEAL, ALSO S TANDS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE AND C ROSS OBJECTION OF THE ASSESSEE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH AUGUST, 2018. SD/- SD/- (G.D. AGRAWAL) (SUDHANSHU SRI VASTAVA) PRESIDENT JUDICIAL MEMBER DATED: 27 TH AUGUST, 2018 GS ITA NO. 3825/D/2015 CO 108/DEL/2016 ASSESSMENT YEAR 2009-10 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT(A) 5. DR, ITAT BY ORDER ASSTT. REGISTRAR DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 1