DCIT, New Delhi V. M/s Walsh Builders Pvt. Ltd., Delhi

ITA 3957/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7932 (ITAT-DELHI)
• Duration Of Justice: 46 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2016
• Appeal Filed By: Department
• Assessment Year: misc
• Appeal Filed On: 01-01-1970
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D , NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 395 7 /DEL/201 3 AY: 2009 - 10 DCIT, C.C. 2 VS. WALSH BUILDERS PVT. LTD. NEW DELHI 4735/11, 22, PRAKASH DEEP BLDG. ANSARI ROAD, DARYA GANJ DELHI 110 002 PAN: AA A C W 6487 A (APPELLANT) (RESPONDENT) APPELLANT BY : SH. T.JAMES SINGSON, SR. D.R. RESPONDENT BY : SH. ASHU GOEL, C.A. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 REVEN UE S APPEAL IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH MAY, 2016 . SD/ - SD/ - (H.S.SIDHU ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 12 TH MAY, 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