A.C.I.T.,Circle-I, Gwalior V. M/s Devi Bai Shikha Avam Samaj Kalyan Samiti, Gwalior

ITA 306/AGR/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1965 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 8 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 07-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BELU SINHA
• Assessee Lawyers: ALOK DHINGRA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA SMC BENCH , AGRA BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 306 / AGRA /201 4 AY: 20 09 - 10 ACIT, CIRCLE 1 VS. M/S DEVI BAI SHIKSHA AVAM SAMAJ KALYAN SAMITI GWALIOR NEAR RAVI SHANKAR HOSTEL KATORA TAL ROAD GWALIOR (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. BELU SINHA, SR. D.R. RESPONDENT BY : SH.ALOK DHINGRA, ADV. ORDER 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT H AVE BEEN PRESSED BY THE REVENUE. 2.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 06 TH JULY, 2016 . SD/ - (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 06 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 ITAT, AGRA BENCHES, AGRA 3