ITO, Delhi V. M/s. Mehrasons Jewelers, New Delhi

ITA 150/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3479 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 08-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SR SENAPARTI
• Assessee Lawyers: T R TALWAR
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: E , NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO.150/DEL/2015 AY: 2010 - 11 ITO, WARD 75(4) ROOM NO.504, 5 TH FLOOR AAYAKAR BHAWAN LAXMI NAGAR DELHI 110 092 VS . M/S MEHRASONS JEWELLERS (YASHPAL MEHRA GROUP) D 7, RING ROAD SOUTH EXTENSION PART II NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SR SENAPARTI, SR.D.R RESPONDENT BY : SH. T.R.TALWAR, ADV. DATE OF HEARING : 20.02.2018 DATE OF PRONOUNCEMENT : 2 2 . 0 2 . 2 0 1 8 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE REVENUE. ADMITTEDLY THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS.10 LAKHS. 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. 3. IN THE RESULT REVENUE S APPEAL IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 2 2 . 0 2 . 2 0 1 8 . S D / - S D / - (R.K.PANDA) (BEENA A PILLAI) ACCOUNTANTMEMBER JUDICIAL MEMBER DT. 2 2 N D FEB., 2018 M V 2 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES