ACIT, Delhi V. M/s. Garg Dyeing Processing & Industries, New Delhi

ITA 4341/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4632 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 05-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARUN KR YADAV
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: C , NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 4341 /DEL/2016 A.Y. 2009 - 10 ACIT CIRCLE 28(1) ROOM NO.1001, E 2 BLOCK 10 TH FLOOR CIVIC CENTRE JLN MARG, ITO DELHI 110 002 VS . GARG DYEING PROCESSING & INDUSTRIES G 2, B 1, MOHAN COOPERATIVE INDUSTRIAL ESTATE MATHURA ROAD NEW DELHI 110 044 PAN: AAEFG 4400 A (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. ARUN KR.YADAV, SR.DR DATE OF HEARING 12 TH SEPT., 2017 DATE OF PRONOUNCEMENT 12 TH SEPTEMBER, 2017 ORDER PER L.P. SAHU, ACCOUNTANT MEMBER THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DT. 31.05.2016 OF THE LD. CIT(APPEALS) - 10 , NEW DELHI PERTAINING TO THE ASSESSMENT YEAR (A.Y.) 200 9 - 10. 1 . 1 . ADMITTEDLY THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS.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 READ WITH S.268 A OF THE INCOME TAX ACT 2 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRES SED BY THE REVENUE. 3 . IN VIEW OF THE ABOVE THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. 3. IN THE RESULT THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. ORDER P RONOUNCED IN THE OPEN COURT ON 12.09.2017. SD/ - SD/ - ( H.S. SIDHU ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 12 TH SEPTEMBER, 2017 * GMV COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES NEW DELHI