M/s. AVL India Software Pvt. Ltd., New Delhi V. DCIT, New Delhi

CO 164/DEL/2015

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2522 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 17-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I2
• Next Hearing Date: 29-09-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 22-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T RAM SHIVKUMAR
• Assessee Lawyers: MANONIT DALAL

Judgement Text

1 ITA NO. 164/DEL/2015 IN THE INCOME TAX APPEL LATE TRIBUNAL DELHI BENCH: I-2 NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE , JUDICIAL MEMBER C.O .NO. 164/DEL/2015 (IN ITA NO. 5557/DEL/2014) (ASSESSMENT YE AR-2009-10) AVL INDIA SOFTWARE PVT. LTD. CSC, C-9, VASANT KUNJ NEW DELHI AAACA0042R (APPELLANT) VS DCIT CIRCLE-2(1), ROOM NO. 398D, C. R. BUILDING NEW DELHI (RESPONDENT) APPELLANT BY SH. MANONIT DALAL, ADV RESPONDENT BY SH. T. RAM SHIVKUMAR, CIT(DR) ORDER PER SUCHITRA KAMBLE, JM THIS CROSS-OBJECTION WAS FILED BY THE ASSESSEE IN I TA NO. 164/DEL/2015 FILED BY THE REVENUE. 2. THE LD. AR SUBMITS THAT PURSUANT TO CIRCULAR NO. 21/2015 ISSUED BY THE CBDT, THE MONETARY LIMIT OF THE DEMAN D FOR TAX WAS LESS THAN 10 LACS IN THE REVENUES APPEAL. THEREFO RE, THE ITAT DISMISS THE APPEAL OF THE REVENUE VIDE ORDER DATED 28 TH APRIL 2016, DATE OF HEARING 30.09.2016 DATE OF PRONOUNCEMENT 17.10.2016 2 ITA NO. 164/DEL/2015 SINCE THE MAIN APPEAL IS DISMISSED. THE PRESENT CR OSS-OBJECTION DOES NOT SURVIVE. 3. THE LD. DR ALSO AGREED FOR THE SAME. 4. IN THE RESULT, CROSS-OBJECTION IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 17TH O F OCTOBER, 2016. SD/- SD/- (S.V. MEHROTRA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17/10/2016 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 164/DEL/2015 DATE 1. DRAFT DICTATED ON 03.10 2016 PS 2. DRAFT PLACED BEFORE AUTHOR 03.10.2016 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 10.2016 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 17.10.2016 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 17.10.2016 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.