ACIT, New Delhi V. M/s. Shree Balaji Aluminium Casting, New Delhi

ITA 1661/DEL/2009

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6646 (ITAT-DELHI)
• Duration Of Justice: 9 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 03-04-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 23-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Assessee Lawyers: R C RAI CA MS KAMAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDEN T AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 1661/DEL/2009 AY: 20 04-05 ACIT, VS M/S SHREE BALAJI ALUMINIUM CA STING, CIRCLE 27(1), D-A/113, JANAK PURI, ROOM NO. 218, NEW DELHI. D-BLOCK, VIKAS BHAWAN, NEW DELHI. (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI S.S. RANA, CIT DR ASSESSEE BY : SHRI R.C. RAI, CA, MS KAMAL, CA DATE OF HEARING: 19.07.2018 DATE OF PRONOUNCEMENT: 19.07.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER PASSED BY THE LD. CIT(A)-XXIV, NEW DELHI DATED 4.12 .2008 FOR A.Y. 2004-05. ADMITTEDLY, THE TAX EFFECT IN THIS A PPEAL IS BELOW THE MONETARY LIMIT OF RS. 10 LAKHS. 1.2 IN TERMS OF CBDT CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015, F. NO. 279/MISC./142/2007-ITJ(PT.) READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THIS APP EAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HA VE BEEN PRESSED BY THE REVENUE. ITA NO. 1661/DEL/2009 ASSESSMENT YEAR 2004-05 2 2. IN VIEW OF THE ABOVE, THIS APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 19TH JULY, 20 18. SD/- SD/- (G.D. AGRAWAL) (SUDHANSHU SRIVASTAVA) PRESIDENT JUDICIAL MEMBER DATED: 19TH JULY, 2018 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSTT. REGISTRAR ITA NO. 1661/DEL/2009 ASSESSMENT YEAR 2004-05 3 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 1