M/s. Ekta Verma, Delhi V. DCIT, New Delhi

CO 221/DEL/2013

• Counselvise Citation: [2016] 119 COUNSELVISE.COM (IT) 3217 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 27-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-04-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 26-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ROBIN RAWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE , JUDICIAL MEMBER ITA NO. 3426 /DEL/201 3 AY: 20 0 9 - 10 DY.CIT VS. MS.EKTA VERMA CENTRAL CIRCLE 13 A 6, DERAWAL NAGAR ROOM NO.332 MODEL TOWN ARA CENTRE, JHANDEWALAN EXTN. DELHI NEW DELHI PAN: AHEPV 5131 A CROSS OBJECTION NO.221/DEL/2013 (IN ITA 3426/DEL/13) A.Y. 2009 - 10 MS.EKTA VERMA VS. DCIT, C.C.13 DELHI NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ROBIN RAWAL, SR. D.R. RESPONDENT BY : SH. SALIL KAPOOR, ADV. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE REVENUE . THE CROSS OBJECTION IS FILED BY THE ASSESSEE. 1.1 . ADMITTEDLY THE TAX EFFECT IN THIS APPEAL BY THE REVENUE IS LESS THAN RS.10 LAKHS. 2 . 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 3 . IN VIEW OF THE ABOVE THIS APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. 2 4 . IN THE RESULT REVENUE S APPEAL IS DISMISSED IN LIMINE. 5. SINCE WE HAVE DISMISSED THE REVENUE S APPEAL IN LIMINE, THE CROSS OBJECTION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS AND IS DISMISSED AS SUCH. 6. IN THE RESULT REVENUE S APPEAL IS DISMISSED IN LIMINE, AND ASSESSEE S CROSS OBJECTION IS DISMISSED AS INFR UCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH APRIL, 2016 . S D / - S D / - ( SU CHITRA KAMBLE ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 27 TH APRIL, 2016 M ANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR