ACIT, New Delhi V. M/s. A & A Accessories, New Delhi

ITA 2168/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3948 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 11-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SARAT KAPOOR

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI A BENCH, NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO. 2168/DEL/2017 [A.YS 2005-06] THE ACIT, VS. M/S. A & A ACCESSORIES CIRCLE 28(1) B-1, KALINDI COLONY, NEW DELHI -110 002 NEW DELHI PAN NO: AAEFA 9204 G [APPELLANT] [RESPONDENT] DATE OF HEARING : 02.03.2020 DATE OF PRONOUNCEMENT : 02.03.2020 ASSESSEE BY : MS. RAKHI VIMAL, SR. DR REVENUE BY : SHRI SARAT KAPOOR, ADV. ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-10, NEW DELHI DATED 17.01.2008 PERTAINING TO ASSESSMENT YEAR 2005-06. 2 2. VIDE LETTER DATED 20.08.2019 ADDRESSED TO ALL THE PRINCIPAL CHIEF COMMISSIONERS OF INCOME TAX, THE BOARD HAS CLARIFIED THAT CIRCULAR NO.17/2019 IS APPLICABLE TO ALL PENDING APPEALS. 3. IN THE LIGHT OF THE CBDT CIRCULAR NO.17/2019 THE ABOVE APPEAL BY THE REVENUE IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 02.03.2020. SD/- SD/- [H. S. SIDHU] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: MARCH, 2020 PRITI YADAV, SR. PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI