ACIT, New Delhi V. M/s. MMTC Ltd., New Delhi

ITA 250/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6938 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 09-08-2016
• Assessment Year: 1993-1994
• Appeal Filed On: 13-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ROHIT JAIN
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 250 /DEL/201 4 AY: 1993 - 94 ACIT, CIRCLE 5(1) VS. MMTC LTD. NEW DELHI CORE 1, SCOPE COMPLEX 7, INSTITUTIONAL AREA LODHI ROAD , NEW DELHI PAN: AAACM 1433 E (APPELLANT) (RESPONDENT) APPELLANT BY : SH. RAJESH KUMAR , SR.D.R RESPONDENT BY : MS.DEEPASHREE RAO, C.A. AND MR.ROHIT JAIN, ADV. ORDER PER J.SUDHAKAR REDDY, A.M. 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 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVEN UE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 O PEN COURT ON 2 7 T H SEPTEMBER, 2016 . S D / - S D / - (SUDHANSHU SRIVASTAVA) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 2 7 T H 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