DCIT, New Delhi V. M/s Mirage Home Ltd., New Delhi

ITA 2623/DEL/2016

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9244 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 08-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.2623/DEL/2016 [A.Y 2006-07] The D. C.I.T Vs. Mirage Home Ltd. (Formerly known Central Circle as M/s. Astra Resorts Pvt. Ltd.) New Delhi B-10, Shivalik Malviya Nagar, New Delhi PAN : AADCM1678C [Appellant] [Respondent] Date of Hearing : 02.11.2021 Date of Pronouncement : 02.11.2021 Assessee by : Shri B. K. Dhingra, CA Revenue by : Shri Amitabh Kumar Sinha, CIT DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER This appeal by the Revenue is preferred against the order of the Commissioner of Income Tax [Appeals]-XXVI, New Delhi dated 15.02.2016 pertaining to Assessment Year 2006-07. 2 2. A perusal of the grievance of the revenue shows that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019. 3. This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs. 4. In the result, the appeal filed by the Revenue in ITA No. 2623/DEL/2016 is dismissed. The order is pronounced in the open court on 02.11.2021 in the presence of both the rival representatives. Sd/- Sd/- [SUCHITRA KAMBLE] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 2 ND November, 2021 *NEHA* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 3 Date of dictation 02.11.2021 Date on which the typed draft is placed before the dictating Member 02.11.2021 Date on which the typed draft is placed before the Other Member 02.11.2021 Date on which the approved draft comes to the Sr.PS/PS 02.11.2021 Date on which the fair order is placed before the Dictating Member for pronouncement 02.11.2021 Date on which the fair order comes back to the Sr.PS/PS 02.11.2021 Date on which the final order is uploaded on the website of ITAT 02.11.2021 Date on which the file goes to the Bench Clerk 02.11.2021 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order