ITO, New Delhi V. R. P. Anand Farms Pvt. Ltd., New Delhi

ITA 4080/DEL/1998

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3848 (ITAT-DELHI)
• Duration Of Justice: 19 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-05-2017
• Assessment Year: 1995-1996
• Appeal Filed On: 06-08-1998
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: MAHAVIR SINGH ACCOUNTANT
• Keywords: Tax effect

Judgement Text

1 ITA NO. 4080/DEL/1998 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER ITA NO. 4080/DEL/199 8 ( A.Y 1995-96) ITO CO. WARD 3(2), NEW DELHI (APPELLANT) VS M/S R. P. ANAND FARMS (P) LTD. GL-1 ANSAL BHAWAN 16, KASTURBA GANDHI MARG NEW DELHI (RESPONDENT) APPELLANT BY SMT. APARNA KARAN, CIT (DR) RESPONDENT BY SH. MAHAVIR SINGH, ACCOUNTANT ORDER PER SUCHITRA KAMBLE, JM THIS IS AN APPEAL FILED BY THE REVENUE. WHILE LOOK ING TO THE APPEAL PAPERS IT WAS FOUND THAT THE TAX EFFECT IN THE PRES ENT APPEAL IS LESS THAN RS. 10 LAKHS. THE SAME WAS POINTED OUT TO THE LD. CIT-D R. ADMITTEDLY THE TAX EFFECT IN THIS APPEAL BY THE REVENUE IS LESS THAN R S.10 LAKHS. 2. 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 TH E INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRA WN OR SHOULD NOT BE PRESSED BY THE REVENUE. DATE OF HEARING 25.10.2017 DATE OF PRONOUNCEMENT 25.10.2017 2 ITA NO. 4080/DEL/1998 3. IN THE RESULT REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH OCTOBER, 2017 . (N. K. SAINI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 25/10/2017 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 4080/DEL/1998 DATE 1. DRAFT DICTATED ON 25/10/2017 PS 2. DRAFT PLACED BEFORE AUTHOR 25/10/2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2017 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 25.10.2017 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 25.10.2017 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.