Sh. Prem Kumar, New Delhi V. DCIT, New Delhi

CO 155/DEL/2013

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2107 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 18 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 01-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 29-02-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 13-09-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S AIYER F
• Assessee Lawyers: RAMAN KANT GARG
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND MS.SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 1408 / DEL/201 3 AY: 20 07 - 08 DCIT, CIRCLE 48(1) VS. SH. PREM KUMAR ROOM NO.505, 5 TH FLOOR 29 B, DDA FLATS, VASANT ENCLAVE D BLOCK, SPM CIVIC CENTRE VASANT VIHAR NEW DELHI NEW DELHI PAN: AIXPK 3809 L A N D CROSS OBJECTION NO. 155 /DEL/1 3 (IN ITA 1408 /DEL/1 3 ) A.Y. 2007 - 08 SH. PREM KUMAR VS. DCIT, CIRCLE 48(1) NEW DELHI NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. RAMAN KANT GARG, SR. D.R. RESPONDENT BY : SH. S.S.AIYER, F.C.A. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE REVENUE . ADMITTEDLY THE TAX EFFECT IN THIS APPEAL BY THE REVENUE IS LESS THAN RS.10 LAKHS. THE ASSESSEE HAS FILED A CROSS OBJECTION C.O. NO. 155 /DEL/1 3 . 1.1. IN TERMS OF CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER,2015, F. NO. 279/MISC./142/2007 - ITJ(PT.) READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2. IN VIEW OF THE ABOVE THIS APPEAL BY THE REVENUE IS DISMISSED IN LIMINI. ITA NO. 1408 /DEL/1 3 CROSS OBJECTION NO. 155 /DEL/1 3 (IN ITA 1408 /DEL/1 3 ) A.Y. 2007 - 08 SH. PREM KUMAR, NEW DELHI 2 3. IN CASE THE REVENUE FINDS THAT THIS A PPEAL IS COVERED BY THE EXCEPTIONS CARVED OUT IN THE SAID CBDT CIRCULAR, THE REVENUE IS AT LIBERTY TO FILE A MISC. APPLICATION U/S 254(2) OF THE INCOME TAX ACT, 1961. 4 . AS THE REVENUE S APPEAL IS DISMISSED IN LIMINE, THE ASSESSEE S CROSS OBJECTION HAS BECOME INFRUCTUOUS. HENCE THE C.O. OF THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. 5 . IN THE RESULT , REVENUE S APPEAL IS DISMISSED IN LIMINI, WHEREAS ASSESSEE S CROSS OBJECTION IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 01 ST MARCH, 2016 . SD/ - SD/ - ( SUCHITRA KAMBLE ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 01 ST MARCH, 2016 MANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR