ITO, New Delhi V. Mr. Shabab, Delhi

ITA 1806/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8370 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 31-03-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 27-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI O.P. KANT ITA NO. 1806 /DEL/201 4 ASSESSMENT YEAR: 200 9 - 1 0 5 ACIT, VS. SHA BAB , WARD - 34 (3) , E - 49/B - 312 , NEW DELHI. J ANTA MAZDOOR COLONY, NEW DELHI. (PAN: CDAPS5312L ) (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTM ENT BY: S MT. ANIMA BARNWAL, SR. DR DATE OF H EARING : 31 . 0 3 .201 6 DATE OF PRONOUNCEMENT: 04 : 0 4 .201 6 ORDER PER I.C. SUDHIR : JUDICIAL MEMBER IN THE PRESENT APPEAL PREFERRED BY THE REVENUE , TAX EFFECT IS BELOW RS.10 LACS . SINCE THE SAME HAS BEEN PREFERRED BY THE REVENUE IN VI OLATION OF CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015 HAVING STATUTORY FORCE UNDER SEC. 268A OF THE INCOME - TAX ACT, 1961, IT IS NOT MAINTAINABLE AND IS DISMISSED AS SUCH. 2 . IN RESULT, THE APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 04 . 0 4 . 201 6 S D/ - SD/ - ( O.P . K A NT ) ( I.C. UDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 04 / 0 4 /201 6 MOHAN LAL 2 COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR: ITAT ASSISTANT REGISTRAR DATE DRAFT DICTATED DIRECTLY ON COMPUTER 04 . 0 4 .201 6 DRAFT PLACED BEFORE AUTHOR 04 . 0 4 .2016 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER . 04 .04 .2016 APPROVED DRAFT COMES TO THE SR.PS/PS 04 . 0 4 .2016 KEPT FOR PRONOUNCEMENT ON 04 .04 .2016 FILE SENT TO THE BENCH CLERK 05 . 0 4 .2016 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF D ISPATCH OF ORDER.