ACIT, New Delhi V. M/s. Deepti Agarwal, New Delhi

ITA 2874/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7065 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 3
• Next Hearing Date: 28-07-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 11-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PEEYUSH KUMAR
• Assessee Lawyers: RAKESH GUPTA; ABHISHEK ANAND
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 2874 /DEL/201 5 AY: 20 0 8 - 09 ACIT, CIRCLE 52(1) VS. DEEPTI AGARWAL ROOM NO.1405 PROP. M/S SUPERIOR FABRICS 14 TH FLOOR, E - 2 BLOCK 25, BENGALI LANE, BENGALI MARKET DR.SP MUKHERJEE CIVIC CENTRE NEW DELHI 110 001 NEW DELHI PAN: AAMPA 0573 C (APPELLANT) (RESPONDENT) APPELLANT BY : SH. PEEYUSH KUMAR, SR.D.R RESPONDENT BY : SH. RAKESH GUPTA, ADV. AND SH. ABHISHEK ANAND, ADV. ORDER THIS APPEAL IS 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 LIMINE. 3 . IN THE RESULT TH E APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 2 1 S T SEPTEMBER , 2016 . S D / - (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 2 1 S T SEPTEMBER , 2016 M ANGA 2 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTR AR