DCIT, New Delhi V. M/s. EPC Global India (P) Ltd., New Delhi

ITA 2820/DEL/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6789 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 3
• Next Hearing Date: 25-07-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 08-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ABHISHEK ANAND
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 28 20 /DEL/201 5 AY: 200 8 - 09 DY.CIT, CIRCLE 8(1) VS. EPC GLOBAL INDIA PVT.LTD. ROOM NO.415 1 OKHLA CENTRE, BLOCK A 4 TH FLOOR, CR BLDG. DELOITTE HASKINS & SELLS MCT HOUSE NEW DELHI OKHLA INSTITUTIONAL AREA NEW DELHI PAN: AABCE 6056 E (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. (ADJOURNMENT APPLICATION REJECTED). RESPONDENT BY : SH. ABHISHEK ANAND, ADV. O R D E R TH IS IS AN APPEAL 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 LIMIN E. 3 . IN THE RESULT REVENUE S A PPEAL IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 26TH JULY, 2016 . SD/ (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 26 TH JULY, 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 3