A.C.I.T., C.C., Agra V. Sh. Nanoo Mal Gupta, Hathras

ITA 270/AGR/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1958 (ITAT-AGRA)
• Duration Of Justice: 2 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-08-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 25-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BELU SINHA; RAJARSHRI DWIVEDI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SH RI J.S. REDDY , ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY , JUDICIAL MEMBER ITA NO. 270 / AG RA /201 3 ASSESSMENT YEAR : 20 06 - 07 ASSTT. /DY. COMMISSIONER OF INCOME TAX, VS. SHRI NANOO MAL GUPTA, C ENTRAL CIRCLE, AGRA . B - 5, SHANTI KUNJ, MURSHAN GATE, HATHRAS . (PAN: A BNPG 8273 H ) . (APPELLANT) (RESPONDENT) A PPELLANT BY : SHRI RAJARSHRI DWIVEDI, C.I.T. (D.R.) & SMT. BELU SINHA, SR.D.R. RE SPONDENT BY : NONE DATE OF HEARING : 0 6 .07. 201 6 DATE OF PRONOUNCEMENT : 08 . 07.201 6 ORDER PER N.K. CHOUDHRY : THIS IS AN APPEAL FILED BY THE REVENUE. ADMITTEDLY THE TAX E FF ECT IN THE PRESENT APPEAL IS LESS THAN RS.10 LAKHS. 2. I N TERM S OF CBDT CI R CULAR NO.21/2015 DATED 10 TH DECEMBER 2015, F.NO.279/MISC./142/2007 - ITJ (PT.) READ WITH SECTION 268A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHD R AWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. ITA NO. 270 /AGRA/201 3 A.Y. 20 06 - 07 2 3. L EARNED DE PARTMENTAL REPREHENSIVE FILED AN APPLICATION F OR WITHDRAWAL OF THE APPEAL AND ALSO SUBMITTED IN THE C O URT FOR THE SAME. HENCE, IN VIEW OF THE NOTIFICATION AS WELL AS PRAYER OF THE LEARNED DEPARTMENTAL REPRESENTATIVE , APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JULY, 2016. SD/ - SD/ - ( J.S. REDDY ) ( N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 8 TH J U LY , 201 6 PBN/* COPY OF THE ORDER FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA