ITO (E), Delhi V. Centre for Social & Management Solutions, New Delhi

ITA 5175/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6858 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 3
• Next Hearing Date: 29-06-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 19-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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. 517 5 /DEL/201 4 AY: 20 10 - 11 ITO (E) VS. CENTRE FOR SOCIAL & MANAGEMENT SOLUTIONS TRUST WARD III 1 - V, BEGHUM ZAIDI MARKET DELHI MOTI BAGH, NEW DELHI 110 021 PAN: AAATC 7380 F (APPELLANT) (RESPONDENT) APPELLANT BY : SH. P.DAM KANUNJANA, SR.D.R RESPONDENT BY : SH.NAVEEN UPADHAYAY, ADV. ORDER THIS APPEAL IS FILED BY THE REVENUE . ADMITTEDLY THE TAX EFFECT IN THE PRESENT APPEAL 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 THE APPE AL BY THE REVENUE IS DISMISSED IN LIMINE. 3 . IN THE RESULT THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JULY, 2016 . SD/ - (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 19 TH JULY, 2016 M ANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR