ITO (TDS), New Delhi V. M/s. DLF Ltd., New Delhi

ITA 3486/DEL/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7970 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 09-05-2016
• Assessment Year: misc
• Appeal Filed On: 02-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Keywords: Tax effect

Judgement Text

1 I TA NO. 3486/DEL/2012 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI L. P. SAHU, ACCOUNTA NT MEMBER AND SMT SUCHITRA KAMBLE , JUDICIAL MEMBER I.T.A .NO.-3486/DEL/2012 (A.Y 2006-07) ITO (TDS) WARD-3(2), INTERNATIONAL TAXATION NEW DELHI (APPELLANT) VS DLF LTD. DLF CENTRE 8 TH FLOOR, SANSAD MARG NEW DELHI AAACD3494N (RESPONDENT) APPELLANT BY SH. ANIMA BARNWAL, SR. DR. RESPONDENT BY SH. R. S. SINGHVI, CA ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE REVENUE. THE LD. DR AS WELL AS LD. AR POINTED THAT THE TAX EFFECT IN THESE APPEALS ARE LE SS THAN RS. 10 LAKHS. 2. 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 TH E INCOME TAX ACT 1961, THESE APPEALS BY THE REVENUE SHOULD HAVE BEEN WITHD RAWN OR SHOULD NOT BE PRESSED BY THE REVENUE. IN VIEW OF THE ABOVE, THIS APPEAL BY THE REVENUE IS DISMISSED IN LIMINI. 3. IN THE RESULT REVENUES APPEALS IS DISMISSED IN LI MINI. DATE OF HEARING 09.05.2016 DATE OF PRONOUNCEMENT 10.05.2016 2 I TA NO. 3486/DEL/2012 ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH MAY, 2016. SD/- SD/- (L. P. SAHU) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMB ER DATED: 10/05/2016 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE 3 I TA NO. 3486/DEL/2012 1. DRAFT DICTATED ON 09/05/2016 PS 2. DRAFT PLACED BEFORE AUTHOR 09/05/2016 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2016 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 1 0 .05.2016 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 1 0 .05.2016 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.