ITO (Exemptions), Dehradun V. Riverdale Education & Associated Services Society, Dehradun

ITA 2273/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7064 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 3
• Next Hearing Date: 01-09-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 16-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PALLAVI
• Keywords: Tax effect
• Section: 2

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 2273 /DEL/201 5 AY: 20 0 5 - 06 ITO (EXEMPTIONS) VS. RIVERDALE EDUCATION & ASSOCIATED M 12, INCOME TAX OFFICE SERVICES SOCIETY SUBHASH ROAD 18, TEG BAHADUR ROAD DEHRADUN DEHRADUN PAN: AAAAR 3499 M (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ANIL SHARMA , SR.D.R RESPONDENT BY : MS. PALLAVI , C.A. ORDER THIS APPEAL IS FILED BY THE REVENUE . ADMITTEDLY THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS.10 LAKHS. 1.1. IN TERMS OF CBD T 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2. IN VIEW OF THE ABOVE THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. 3 . IN THE RESULT THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 2 1 S T SEPTEMBER , 2016 . S D / - (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 2 1 S T SEPTEMBER , 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