DCIT, New Delhi V. M/s. Hotline Teletube & Components Ltd., New Delhi

ITA 222/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8279 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 28-03-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 10-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND MS.SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 222 /DEL/201 4 AY: 20 05 - 06 D CIT, CIRCLE 12 (1) VS. HOTLINE TELETUBE & COMPONENTS LTD. NEW DELHI 241, OKHLA INDL.ESTATE, PHASE III NEW DELHI 110 020 PAN: AAACH 0757 L (APPELLANT) (RESPONDENT) APPELLANT BY : SH. T.VASANTHAN, SR. D.R. RESPONDENT BY : NONE. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE REVENUE . ADMITTEDLY IN THIS APPEAL THE PENALTY DELETED WHICH IS UNDER CHALLENGE BY THE REVENUE IS LESS THAN RS.10 LAKHS. 1.1. IN TERMS OF CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER,2015, F. NO. 279/MIS C./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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 VIEW OF THE ABOVE THIS APPEAL BY THE REVENUE IS DISMISSED IN LIMINI. 3 . IN THE RESULT REVENUE S APPEAL IS DISMISSED IN LIMINI. ORDER PRONOUNCED IN THE OPEN COURT ON 06 TH APRIL , 2016 . SD/ - SD/ - ( SUCHIT RA KAMBLE ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 06 TH APRIL , 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