ITO, Ghaziabad V. Sh. Pankaj Kumar Dabas, Ghaziabad

ITA 3538/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6889 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 19-07-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 03-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KR SHARMA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO. 3 538 /DEL/201 3 AY: 20 0 7 - 08 ITO, WARD 2(1) VS. SH. PANKAJ KUMAR DABAS GHAZIABAD 135 C, ANAND INDUSTRIAL ESTATE MOHAN NAGAR, GHAZIABAD PAN: AFXPD 1962 J (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ANIL KR.SHARMA, SR.D.R RESPONDENT BY : NONE ORDER PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS APPEAL IS 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2. IN V IEW OF THE ABOVE THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. 3 . IN THE RESULT THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 19TH JULY, 2016 . SD/ - SD/ - (KULDIP SINGH) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 19 TH JULY, 2016 M ANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR