DCIT, New Delhi V. Shri Yogesh Kumar Mittal, Ghaziabad

ITA 1789/DEL/2012

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6795 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 26-10-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 17-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR BALWAN CHAUHAN
• Keywords: Tax effect

Judgement Text

1 ITA NO. 1789/DEL/2012 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .NO. 1789/DEL/2012 (ASSESSM ENT YEAR-2008-09) DCIT CENTRAL CIRCLE-10, ROOM NO. 362, ARA CENTRE, E-2, JHANDEWALAN EXTN. NEW DELHI (APPELLANT) VS YOGESH KUMAR MITTAL 660, SECTOR-14A, VASUNDHARA GHAZIABAD AALPM5568N (RESPONDENT) APPELLANT BY DR. BALWAN CHAUHAN, CIT DR RESPONDENT BY SH. MANOJ KUMAR, CA ORDER PER SUCHITRA KAMBLE, JM THIS IS AN APPEAL FILED BY THE REVENUE. THE LD. AR POINTED OUT THAT THE TAX EFFECT IS LESS THAN RS. 10 LAKHS. WHILE LOOKING TO THE APPEAL PAPERS IT WAS FOUND THAT THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS. 10 LAKHS. THE SAME WAS POINTED OUT TO THE LD. CIT-DR. ADMITTEDLY THE TAX EFFECT IN THIS APPEAL BY THE REVENUE IS LESS THAN RS.10 LAKHS. DATE OF HEARING 26.10.2016 DATE OF PRONOUNCEMENT 26.10.2016 2 ITA NO. 1789/DEL/2012 2. 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 TH E INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRA WN OR SHOULD NOT BE PRESSED BY THE REVENUE. 3. IN THE RESULT REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER , 2016 . SD/- SD/- (R. S. SYAL) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMB ER DATED: 26/10/2016 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 26/10/2016 PS 2. DRAFT PLACED BEFORE AUTHOR 26/10/2016 PS 3 ITA NO. 1789/DEL/2012 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2016 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 26.10.2016 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 2 6 .10.2016 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.