DCIT, New Delhi V. M/s Pavitra Commercials Ltd., New Delhi

ITA 2653/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3350 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 10-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARAMITA TRIPATHYCIT
• Assessee Lawyers: V K JAIN
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F , NEW DELHI BEFORE SHRI R AJENDRA , ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO. 2653 /DEL/201 6 AY: 20 06 - 07 & ITA NO. 2654 /DEL/201 6 AY: 20 10 - 11 DCIT , CENTRAL CIRCLE 8 ROOM NO. 333 , 3 RD FLOOR ARA CENTRE JHANDEWALAN EXTN NEW DELHI VS . M/S PAVITRA COMMERCIALS LTD. 108, ANSAL BHAWAN 16 K.G.MARG NEW DELHI 110 001 PAN: AAACP0299F (APPELLANT) (RESPONDENT) APPELLANT BY : S MT .PARAMITA TRIPATHY,CIT, D.R RESPONDENT BY : SH. V.K.JAIN , C.A. DATE OF HEARING : 05.03. 2018 DATE OF PRONOUNCEMENT : 05.03.2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER TH ESE ARE APPEAL S FILED BY THE REVENUE FOR A.Y. 2006 - 07 AND 2010 - 11 IN RESPECT OF M/S PAVITRA COMMERCIALS LTD. , AGAINST THE ORDER OF LD.CIT(A) - 2, NEW DELHI DATED 29.01.2016. ADMITTEDLY THE TAX EFFECT IN THE PRESENT APPEAL S 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, TH ESE APPEAL S BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2 2. IN VIEW OF THE ABOVE , THE APPEAL S BY THE REVENUE ARE DISMISSED IN LIMINE. 3. IN THE RESULT REVENUE S APPEAL S FOR BOTH THE A.YS ARE DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 05.03. 2018. S D / - S D / - (R AJENDRA ) (BEENA A PILLAI) ACCOUNTANTMEMBER JUDICIAL MEMBER DT. 05.03.2018 M V COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES