M/s. Kapish Print Pack Pvt. Ltd., New Delhi V. ITO, New Delhi

CO 484/DEL/2015

• Counselvise Citation: [2016] 112 COUNSELVISE.COM (IT) 4098 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 01-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 30-06-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 30-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D , NEW DELHI BEFORE SH. N. K. SAINI, A M AND SMT. BEENA PILLAI, JM CO NO. 484 /DEL/2015 (IN ITA NO. 700/DEL/2014 : ASSTT. YEAR : 2005 - 06 ) KAPISH PRINT PACK PVT. LTD., 323, PATPARGANJ INDUSTRIAL AREA, DELHI - 110092 VS INCOME TAX OFFICER, WARD - 14(2), NEW DELHI - 110002 (APPELLANT) (RESPONDENT) PAN NO. A A BCK0593N ASSESSEE BY : NONE REVENUE BY : SH. DEEPAK GARG , SR. DR DATE OF HEARING : 30 .06 . 201 6 DATE OF PRONOUNCEMENT : 01 .07 .201 6 ORDER PER N. K. SAINI, AM: TH IS CROSS OBJECTION FILED BY THE ASSESSEE IS ARISING OUT OF THE ITA NO. 700/DE/2014 FILED BY THE DEPARTMENT FOR THE ASSESSMENT YEAR 2011 - 12 . 2 . DURING THE COU RSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE AND THE LD. SENIOR DR APPEARING ON BEHALF OF THE DEPARTMENT, POINTED OUT THAT THE APPEAL OF THE DEPARTMENT HAS ALREADY BEEN DISPOSED OFF BY CONSIDERING THE TAX EFFECT BEING LESS THAN RS.10 LACS I. E. PRESCRIBED LIMIT FOR WHICH THE APPEAL BY THE DEPARTMENT OUGHT NOT TO HAVE BEEN FILED IN VIEW OF THE CIRCULAR NO. 21/2015 DATED 10.12.2015 CO NO . 484 /DEL /201 5 KAPISH PRINT PACK PVT. LTD. 2 ISSUED BY THE CBDT . IT WAS ALSO POINTED OUT THAT NO RELIEF HAS BEEN SOUGHT IN THIS CROSS OBJECTION BY THE ASSESSEE AS THE RELIEF HAS ALREADY BEEN GRANTED BY THE LD. CIT(A). 3 . WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, I T IS NOTICED THAT THE REGISTRY HAS POINTED OUT THAT THE APPEAL OF THE DE PARTMENT HAS ALREADY BEEN DISPOSED OFF AND THE LD. SENIOR DR POINTED OUT THAT THE APPEAL OF THE DEPARTMENT IN ITA NO. 700/DEL/2014 FOR THE ASSESSMENT YEAR 2005 - 06 WAS DISMISSED, T HEREFORE, THIS CROSS OBJECTION FILED BY THE ASSESSEE AGAINST THE AFORESAID AP PE AL OF THE DEPARTMENT BECOMES IN FRUCTUOUS AND ACCORDINGLY THE SAME IS DISMISSED. 4 . IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED . (ORDER PRONOUNCED IN THE COURT ON 01 /07 /2016 ) SD/ - SD/ - (BEENA PILLAI ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DAT ED: 01 /07 /2016 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR