ITO, New Delhi V. M/s. Perfect Paradise Emporium Pvt. Ltd., New Delhi

ITA 4782/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7074 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 3
• Next Hearing Date: 27-06-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 03-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 4782 /DEL/201 4 AY: 20 07 - 08 ITO, WARD 14(2) VS. PERFECT PARADISE EMPORIUM P.LTD. NEW DELHI 32, 1 ST FLOOR, CENTRAL MARKET ASHOK VIHAR NEW DELHI 110 052 PAN: AAACP 5808 Q (APPELLANT) (RESPONDENT) APPELLANT BY : SH. P.DAM KANUNJAN, SR.D.R. RESPONDENT BY : SH. ABHISHEK MATHUR, ADV. ORDER THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF I NCOME T AX (A PPEALS ) - XVII, NEW DELHI PERTAINING TO THE A.Y. 2007 - 08 DATED 23.6.2014. 2 . HEARD SHRI P.DAMKANUNJNA, LD.SR.D.R. ON BEHALF OF REVENUE AND SHRI ABHISHEK MATHUR, LD.COUNSEL FOR THE ASSESSEE. 3. ADMITTEDLY THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS.10 LAKHS. 3.1. 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 4. IN V IEW OF THE ABOVE THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. 5. IN THE RESULT REVENUE S APPEAL IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JUNE, 2016 . SD/ - (J.SUDHAKAR REDDY) ACCOUNTANT MEMBER DAT ED: THE 29 TH JUNE, 2016 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR