DCIT, New Delhi V. M/s. Beehive Systems Pvt. Ltd., New Delhi

ITA 5334/DEL/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4257 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 30-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K JAIN
• Keywords: Tax effect

Judgement Text

1 ITA NO. 5334/DEL/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SH. N. K. SAINI, AM AND SH. SUDHANSHU SRIVAS TAVA, JM ITA NO.5334/DEL/2014 : ASSTT. YEAR : 2011-12 DCIT CIRCLE-2(1) NEW DELHI VS BEEHIVE SYSTEMS PVT. LTD. J-202, SAKET NEW DELHI AACCB0344F (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. S. K. JAIN, DR REVENUE BY : SH. SANJAY SOOD, CA DATE OF HEARING : 03.11.2016 DATE OF PRONOUNCEMENT : 4.11.2016 ORDER PER N. K. SAINI, AM: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER DATED 21/7/2014 OF THE LD.CIT (A)-V, NEW DELHI. THE LD. AR POINTED OU T THAT THE TAX EFFECT IS LESS THAN RS. 10 LAKHS IN THIS APPEAL. WHILE LOOKING TO THE A PPEAL PAPERS IT WAS FOUND THAT THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN R S. 10 LAKHS. ADMITTEDLY THE TAX EFFECT IN THIS APPEAL BY THE REVENUE IS LESS THAN R S.10 LAKHS. 2 ITA NO. 5334/DEL/2014 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 READ WITH S.268 A OF TH E INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT BE PRESSED BY THE REVENUE. ACCORDINGLY THE APPEAL OF THE REVENUE IS DISMISSED. 3. IN THE RESULT REVENUES APPEAL IS DISMISSED. . (ORDER PRONOUNCED IN THE COURT ON 4/11/2016) SD/- SD/- (SUDHANSHU SRIVASTAVA) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT M EMBER DATED: 4/11/2016 *R.NAHEED* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI 3 ITA NO. 5334/DEL/2014 DATE INITIAL 1. DRAFT DICTATED ON 03.11.2016 PS 2. DRAFT PLACED BEFORE AUTHOR 03.11.2016 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 4.11.2016 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 4.11.2016 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 4 ITA NO. 5334/DEL/2014