ITO, New Delhi V. Smt. Luxmi Devi, New Delhi

ITA 1760/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7943 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 10-05-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 25-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: H G P ARASHAR
• 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. 176 0 /DEL/201 4 AY: 2008 - 09 ITO, WARD 22(1), ROOM NO.1015 VS. SMT. LUXMI DEVI 10 TH FLOOR, E 2 BLOCK C/O HC PARASHAR, ADVOCATE CIVIC CENTRE CH.NO.449, NEW CHAMBER NEW DELHI COMPLEX, PATIALA HOUSE COURTS NEW DELHI 110 001 0 PAN: AAFPD 5997 A (APPELLANT) (RESPONDENT) APPELLANT BY : SH. T.JAMES SINGSON, SR. D.R. RESPONDENT BY : SH. H. G.P ARASHAR, ADV. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER TH IS 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 V IEW 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 12 TH MAY, 2016 . SD/ - SD/ - (H.S.SIDHU ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUN TANT MEMBER DATED: THE 12 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