DCIT, New Delhi V. M/s. J.J. Enterprises, Uttar Pradesh

ITA 1745/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7827 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 04-05-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 25-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SULEKHA VERMA
• Assessee Lawyers: O P AGRAWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D , NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 1745 AND 1746 /DEL/201 4 AY: 2006 - 07 AND 20 0 8 - 09 DY.CIT, CENTRAL CIRCLE 2 VS. J.J. ENTERPRISES NEW DELHI RANKHANDI ROAD, DEOBAND SAHARANPUR, U.P. PAN: AABFJ 6970 H (APPELLANT) (RESPONDENT) APPELLANT BY : MS. S ULEKHA VERMA , CIT, D.R. RESPONDENT BY : SH. O.P.AGRAWAL, ADV. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER TH ESE TWO APPEAL S ARE FILED BY THE REVENUE . ADMITTEDLY THE TAX EFFECT IN BOTH TH ESE APPEAL S BY THE REVENUE 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THESE APPEAL S BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2. IN VIEW OF THE ABOVE TH ESE APPEAL S BY THE REVENUE ARE DISMISSED IN LIMI NE . 3 . IN THE RESULT REVENUE S APPEAL S FOR THE A.Y. 2006 - 07 AS WELL AS 2008 - 09 BOTH ARE DISMISSED IN LIMIN E . ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH MAY, 2016 . SD/ - SD/ - (H.S. S I DHU ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 05 TH MAY, 2016 M ANGA 2 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR