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

ITA 2655/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3330 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 10-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVIKANT GUPTA
• 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. 265 5 /DEL/201 6 AY: 20 1 1 - 1 2 DCIT , CE N TRAL 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 : SH. RAVI KANT GUPTA, SR.D.R. RESPONDENT BY : SH. V.K.JAIN , C.A. DATE OF HEARING : 05.03. 2018 DATE OF PRONOUNCEMENT : 0 9 . 03.2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER THE PRESENT APPEAL IS FILED BY THE REVENUE FOR A.Y. 20 11 - 12 AGAINST THE ORDER OF LD.CIT(A) - 2 , NEW DELHI DATED 29.01.2016 . 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THE PRESENT APPEAL SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 REVENUE S APPEAL IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 0 9 . 03.2018. S D / - S D / - (R AJENDRA ) (BEENA A PILLAI) ACCOUNTANTMEMBER JUDICIAL MEMBER DT. 0 9 .03.2018 M V 2 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES