DCIT, New Delhi V. M/s. Shree Jee Aptex Pvt. Ltd., Uttar Pradesh

ITA 4747/DEL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6905 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 29-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K TEWARI
• Assessee Lawyers: SANJAY
• Keywords: Tax effect

Judgement Text

ITA NO. 4747/DEL/2014 ASSESSMENT YEAR 2008-09 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 4747/DEL/2014 AY: 20 08-09 DCIT, VS M/S SHREE JEE APTEX PVT. LTD. , CIRCLE-8(1), A-50, SECTOR-2, NOIDA. ROOM NO. 248, UTTAR PRADESH. C.R. BUILDING, I.P. ESTATE, NEW DELHI-110002 (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI K. TEWARI, SR. DR ASSESSEE BY : SHRI SANJAY DATE OF HEARING: 23.07.2018 DATE OF PRONOUNCEMENT: 23.07.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER PASSED BY THE LD. CIT(A)-XI, NEW DELHI DATED 17.06.2014 FOR A.Y. 2008-09. 2. ADMITTEDLY, THE TAX EFFECT IN THIS APPEAL IS BELOW THE MONETARY LIMIT OF RS. 20 LAKHS. IN TERMS OF CBDT CIRCULAR NO. 3/2018 DATED 11 TH JULY, 2018 READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THIS APPEAL BY THE REVENUE SH OULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY T HE REVENUE. ITA NO. 4747/DEL/2014 ASSESSMENT YEAR 2008-09 2 IN VIEW OF THE SAID CIRCULAR, THE APPEAL BY THE REV ENUE IS DISMISSED IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE REVENUE STAN DS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD JULY, 2018. SD/- SD/- (N.K. SAINI) (S UDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 RD JULY, 2018 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSTT. REGISTRAR ITA NO. 4747/DEL/2014 ASSESSMENT YEAR 2008-09 3 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 1