DCIT, New Delhi V. Smt. Rajul Modi, New Delhi

ITA 331/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7687 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 17-05-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 17-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Keywords: Tax effect

Judgement Text

ITA NO. 331/DEL/2014 ASSTT. YEAR: 2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA NO. 331/DEL/2014 ASSESSMENT YEAR: 2010 -11 DCIT, VS. SMT. RAJUL MODI CENTRAL CIRCLE-21, E-20, LAJPAT NAGAR-III, NEW DELHI. NEW DELHI. PAN AATPM6927F (APPELLANT) (RESPONDENT) REVENUE BY : SHRI AMRIT LAL, SR. DR ASSESSEE BY : SHRI R.S. SI NGHVI, CA DATE OF HEARING : 17.5.2016 DATE OF PRONOUNCEMENT : 19. 5.2016 O R D E R PER CHANDRA MOHAN GARG, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE REVENUE. ADMITTEDL Y THE TAX EFFECT IN THIS APPEAL BY THE REVENUE IS LESS THAN R S.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.) RE AD WITH S.268 ITA NO. 331/DEL/2014 ASSTT. YEAR: 2010-11 2 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE RE VENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSE D BY THE REVENUE. 2. IN VIEW OF THE ABOVE THIS APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. 3. IN THE RESULT REVENUES APPEAL IS DISMISSED IN LIM INE. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH MAY, 2016. SD/- SD/- (G.D. AGRAWAL) (CHANDRA MOHAN G ARG) VICE PRESIDENT JUDICIAL MEMB ER DATED 19 TH MAY, 2016 VEENA COPY OF ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSTT REGISTRAR, ITAT