ACIT, New Delhi V. Sh. Hemant Chawla, New Delhi

ITA 1858/DEL/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7008 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 19-02-2015
• Assessment Year: 1995-1996
• Appeal Filed On: 20-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR VIJAY KUMAR CHADHA
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C , NEW DELHI BEFORE SMT. DIVA SINGH , JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 1858 AND 1859 /DEL/201 2 AY: 1995 - 96 ACIT, CENTRAL CIRCLE 10 VS. SHRI HEMANT CHAWLA NEW DELHI 42/19, EAST PATEL NAGAR NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : DR.VIJAY KUMAR CHADHA, SR.D.R. RESPONDENT BY : MR.NITIN GULATI, ADV. O R D E R PER BENCH THESE APPEALS ARE FILED BY THE REVENUE . ADMITTEDLY THE TAX EFFECT IN THE PRESENT APPEAL S 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961,THESE APPEALS BY THE REVENU E SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2. IN VIEW OF THE ABOVE BOTH THE APPEAL S BY THE REVENUE ARE DISMISSED IN LIMINE. 3 . IN THE RESULT BOTH THE APPEALS BY THE REVENUE ARE DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 01 ST JULY, 2016 . S D / - S D / - ( DIVA SINGH ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 01 ST JULY, 2016 2 M ANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR