ACIT, New Delhi V. Shri Raj Kumar Kedia, New Delhi

ITA 4595/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4357 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 29-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 4595/DEL /2016 ASSESSMENT YEAR: 2012-13 ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-51(1), ROOM NO. 1504, 15 TH FLOOR, E-2 BLOCK, DR. S.P. MUKHERJEE CIVIC CENTRE, MINTO ROAD, NEW DELHI. VS SHRI RAJ KUMAR KEDIA (HUF), 69/17, BAHUBALI APARTMENTS, NEW ROHTAK ROAD, KAROL BAGH, NEW DELHI. (PAN: AAKHR2602D) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ATIQ AHMAD, SR. DR RESPONDENT BY : NONE DATE OF HEARING : 12.09.2017 DATE OF PRONOUNCEMENT: 21.09.2017 ORDER PER SUDHANSHU SRIVASTAVA, J.M. THIS IS AN APPEAL FILED BY THE REVENUE. AD MITTEDLY, THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS. 10 LAKHS. 1.1 IN TERMS OF CBDT CIRCULAR NO. 21/20 15 DATED 10TH DECEMBER, 2015, F. NO. 279/MISC./142/2007-ITJ(PT.) READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THIS APPEAL BY THE I.T.A. NO. 4595/DEL/2016 ASSESSMENT YEAR 2012-13 2 REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD N OT HAVE BEEN PRESSED BY THE REVENUE. 2. IN VIEW OF THE ABOVE, THIS APPEAL BY THE REVEN UE IS DISMISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 21 ST SEPTEMBER, 2017. SD/- SD/- (G.D. AGRAWAL) (SUDHANSHU SRIVASTAVA) PRESIDENT JUDICIAL MEMBER DATED: 21ST SEPTEMBER, 2017 GS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER ASSISTANT REGISTRAR