ACIT, New Delhi V. Sh. Mukesh Garg, New Delhi

ITA 3545/DEL/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7857 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 11-02-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 05-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR PRABHA KANT
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNT ANT MEMBER AND SMT. BEENA A PILLAI, JUDICIA L MEMBER ITA NO. 3545/DEL/2012 AY : 2004-05 ACIT, VS. SH. MUKESH GARG, CENTRAL CIRCLE-12, 292, KATRA PERAN, ROOM NO. 330, TILAK BAZAR, ARA CENTRE, JHANDEWALAN EXTN. NEW DELHI 110 006. NEW DELHI. PAN: AAAPG2585Q (APPELLANT) (RESPONDENT) APPELLANT BY : DR. PRABHA KANT, CIT (DR) RESPONDENT BY : NONE ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE REVENUE. ADMITTEDL Y THE TAX EFFECT IN THIS APPEAL BY THE REVENUE 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 W ITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED 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 26 TH APRIL, 2016. SD/- SD/- (BEENA A PILLAI) (J . SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 26 TH APRIL, 2016 MANGA 2 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR