ITO, New Delhi V. Shri Dhirender Rehnani, New Delhi

ITA 3035/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3408 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 27-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ATIQ AHMAD LD
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: BENCH F NEW DELHI BEFORE SRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO. 3035 /DEL/20 16 A.Y. 2009 - 10 ITO, WARD 50(3) VS. SH. DHIRENDER REHNANI R.NO.1409, BLOCK E - 2 21 / 4 5, OLD RAJ INDER NAGAR 14 TH FLOOR, SP MUKHARJEE CIVIC CENTRE NEW DELHI 110 060 NEW DELHI 110 002 (APPELLANT) (RESPONDENT) REVENUE BY : SH. ATIQ AHMAD, LD.SR.DR ASSESSEE BY: NONE DATE OF HEARING: 13 .02.2018 DATE OF PRONOUNCEMENT : 19 .02.2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER THIS 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 LIMINE. 3. IN THE RESULT REVENUE S APPEAL IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH FEB., 2018. SD/ - SD/ - ( R.K.PANDA ) (BEENA A PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DT. 19 TH FEB., 2018 *MV 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 3 S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON DRAGON SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR. PS/PS 6 KEPT FOR PRONOUNCEMENT SR. PS/PS 7 FILE SENT TO BENCH CLERK SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER