DCIT, New Delhi V. M/s. Biltech Building Elements Ltd., New Delhi

ITA 3046/DEL/2015

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5723 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2010-2011
• Appeal Filed On: 15-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 3046/DEL/2015 AY: 20 10-11 DCIT, VS BILTECH BUILDING ELEMENTS LTD., CIRCLE 5(1), THAPAR HOUSE, 124, JANPATH, ROOM NO. 390, NEW DELHI-11 0001 C.R. BUILDING, (PAN: AAC CB4080A) I.P. ESTATE, NEW DELHI-110002 (APPELLANT) (RESPONDENT) DEPARTMENT BY : MS ASHIMA NEB ASSESSEE BY : SHRI MOHIT BANSAL, CA DATE OF HEARING: 25.06.2018 DATE OF PRONOUNCEMENT: 25.06.2018 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE REVENUE. ADMITTEDLY , THE TAX EFFECT IN THIS 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 READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THIS APP EAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HA VE BEEN PRESSED BY THE REVENUE. 2. IN VIEW OF THE ABOVE, THIS APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. ITA NO. 3046/DEL/2015 ASSESSMENT YEAR 2010-11 2 ORDER PRONOUNCED IN THE OPEN COURT ON 25.06.2018. SD/- SD/- (G.D. AGRAWAL) (SUDHANSHU SRIVASTAVA) PRESIDENT JUDICIAL MEMBER DATED: 25 TH JUNE, 2018 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSTT. REGISTRAR