ACIT, New Delhi V. Shri Anil Kapoor, New Delhi

ITA 4172/DEL/2011

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6228 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-01-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 16-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A , NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 4172 /DEL/201 1 AY: 20 0 5 - 06 A CIT, CIRCLE 2 4 (1) VS. SH. ANIL KAPOOR NEW DELHI KAMAL CINEMA BUILDING SAFDARJUNG ENCLAVE, NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. KK JAISWAL, D.R. RESPONDENT BY : NONE . ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE REVENUE . ADMITTEDLY 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2. IN VIEW OF THE ABOVE THIS APPEAL BY THE REVENUE IS DISMISSED IN LIMINI. 3 . IN THE RESULT REVENUE S APPEAL IS DISMISSED IN LIMINI. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH MARCH, 2016 . SD/ - SD/ - ( H.S. SIDHU ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 30 TH MARCH, 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