ITO WARD-4(2), Agra V. Sh JAWAHAR LAL AGRWAL, Agra

ITA 352/AGR/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1969 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 20-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BELU SINHA; RAJARSHI DWIWEDI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA SMC BENCH , AGRA BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 3 52 / AGRA /201 4 AY: 200 5 - 06 ITO, CIRCLE 4(2) VS. SHRI JAWAHAR LAL AGRAWAL AGRA S/O SH. SHYAM LAL AGRAWAL RUNAKATA AGRA (APPELLANT) (RESPONDENT) APPELLANT BY : SH.RAJARSHI DWIWEDI, CIT, D.R. AND SMT. BELU SINHA, SR. D.R. RESPONDENT BY : NONE. 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVEN UE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 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