ACIT, New Delhi V. Smt. Afsha Talwar, New Delhi

ITA 3819/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6852 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-05-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 14-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR ANJULA JAIN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY/C NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.J.S.REDDY, ACCOUNTANT MEMBER I.T.A .NO.-38 19/DEL/2013 (ASSESSMENT YE AR-2008-09) ACIT, CIRCLE-23(1), NEW DELHI. (APPELLANT) VS SMT. AFSA TALWAR, 59, NEHRU APARTMENTS, OUTER RING ROAD, KALKAJI, NEW DELHI-110019. PAN-ABZPT6201E (RESPONDENT) APPELLANT BY DR.ANJULA JAIN, SR. DR RESPONDENT BY MR. AJAY KUMAR, CA DATE OF HEARING 10 .0 6 .2016 DATE OF PRONOUNCEMENT 21 .0 7 .2016 O R D E R PER DIVA SINGH, JUDICIAL MEMBER THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE. ADMITTEDLY THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS.10 LACS. 2. IN TERMS OF CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER 2015, F.NO.279/MISC./142/2007-ITJ (PT.) READ WITH SECTION 268A OF THE INCOME TAX ACT, 1961 THE APPEAL OF THE REVENUE SHOULD HAVE BEEN WITHDRAW N OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 21 ST OF JULY 2016. SD/- SD/- (J.S.REDDY) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER M.A.NO.-468/DEL/2015 (IN I.T.A .NO.-3819/DEL/2013) PAGE 2 OF 2 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSI STANT REGISTRAR ITAT NEW DELHI