ITO, New Delhi V. M/s. Anamyaee Infratech Pvt. Ltd., Delhi

ITA 246/DEL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4262 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 12-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA KASER
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.246/DEL/2015 ASSESSMENT YEAR : 2010-11 ITO WARD-2(4) NEW DELHI VS. ANAMYAEE INFRATECH PVT. LTD. C-219, GALI NO. 8, BHAJAN PURA DELHI PAN : AAHCA7083M (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SMT. APARNA KASER, CIT-DR DATE OF HEARING : 26-09-2017 DATE OF PRONOUNCEMENT : 26 -09-2017 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER DATED 30 TH OCTOBER, 2014 OF THE CIT(A)-IV, NEW DELHI RELATING TO ASSESSMENT YEAR 2010- 11. 2. DESPITE SERVICE OF NOTICE NON-APPEARED ON BEHAL F OF THE ASSESSEE. THEREFORE, THIS APPEAL IS BEING DISPOSED OF ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 3. IT WAS SEEN THAT THE TAX EFFECT ON THE GROUND R AISED BY THE REVENUE IS BELOW RS. 10 LAKHS . WHEN THE SAME WAS POINTED O UT TO THE LD. DR, HE ALSO 2 ITA NO.246/DEL/2015 (M/S. ANAMYAEE INFRATECH PVT. LTD.) CONCEDED THAT THE TAX EFFECT ON THE GROUND RAISED B Y THE REVENUE IS BELOW RS. 10 LAKHS. IN VIEW OF THE ABOVE AND IN VIEW OF CBDT I NSTRUCTION NO. 21/2015 DATED 10 TH DECEMBER, 2015, THE DEPARTMENTAL APPEAL IS NOT MAI NTAINABLE. ACCORDINGLY THE APPEAL FILED BY THE REVENUE IS DISM ISSED ON ACCOUNT OF LOW TAX EFFECT. 4. IN THE RESULT THE APPEAL FILED BY THE REVENUE I S DISMISSED. (ORDER PRONOUNCED IN THE COURT AT THE TIME OF HEARI NG ITSELF I.E. ON 26.09.2017) SD/- SD/- SDSD/- S/- SD/- (SUCHITRA KAMBLE) (R. K. PAN DA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:26-09-2017. BINITA COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE DRP-IV, NEW DELHI 4) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI 3 ITA NO.246/DEL/2015 (M/S. ANAMYAEE INFRATECH PVT. LTD.) S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 26.09.2017 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 26.09.2017 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR. PS/PS 6 KEPT FOR PRONOUNCEMENT ON 26.9.2017 SR. PS/PS 7 DATE OF UPLOADING OF ORDER 26.9.2017 SR. PS/PS 8 FILE SENT TO BENCH CLERK 26.9.2017 SR. PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R. 11 DATE OF DISPATCH OF ORDER