M/s Auto Service Equipment, New Delhi V. ACIT, New Delhi

CO 313/DEL/2015

• Counselvise Citation: [2017] 119 COUNSELVISE.COM (IT) 3476 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 29 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 19-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 20-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R C D AN DE
• Assessee Lawyers: J S KOCHER
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTAN T MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .NO. 2187/DEL/2015 (ASSESSM ENT YEAR-2011-12) ACIT CIRCLE-50 (1) NEW DELHI (APPELLANT) VS AUTO SERVICE EQUIPMENT 7B, GOPALA TOWER, 25 RAJENDRA PLACE NEW DELHI AARFA3727F (RESPONDENT) C.O . NO. 313/DEL/2015 (ASSESSM ENT YEAR-2011-12) AUTO SERVICE EQUIPMENT 7B, GOPALA TOWER, 25 RAJENDRA PLACE NEW DELHI AARFA3727F (APPELLANT) VS ACIT CIRCLE-50 (1) NEW DELHI (RESPONDENT) APPELLANT BY SH. J. S. KOCHER, CA RESPONDENT BY SH. R. C. DANDE, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS IS AN APPEAL FILED BY THE REVENUE. THE LD. AR POINTED OUT THAT THE TAX EFFECT IS LESS THAN RS. 10 LAKHS. WHILE LOOKING TO THE APPEAL PAPERS IT WAS FOUND THAT THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS. 10 LAKHS. THE DATE OF HEARING 03.08.2017 DATE OF PRONOUNCEMENT 19.09.2017 SAME WAS POINTED OUT TO THE LD. CIT-DR. 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 TH E INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRA WN OR SHOULD NOT BE PRESSED BY THE REVENUE. 3. THE LD. AR SUBMITTED THAT SINCE THE APPEAL OF TH E REVENUE DOES NOT SURVIVE, THE CROSS-OBJECTION FILED BY THE ASSESSEE IS NOT PRESSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE AS WELL AS THE CROSS OBJECTION OF THE ASSESSEE STAND DISMISSED AS NOT PR ESSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH SEPTEMBER, 2017 . SD/- SD /- (R.K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMB ER DATED: /09/2017 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 04/08/2017 PS 2. DRAFT PLACED BEFORE AUTHOR 04/08/2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2017 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 19.09.2017 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 19.09.2017 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.