ITO, Rewari V. Sh. Gaurav Goyal, Rewari

ITA 5419/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6987 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 3
• Next Hearing Date: 19-09-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 04-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 5419 /DEL/201 5 AY: 20 11 - 12 ITO, WARD 1, MODEL TOWN VS. SH. GAURAV GOYAL REWARI 123 401 PROP. M/S A STONE PARK INTERNATIONAL 44, NEW ANAJ MANDI REWARI PAN: AGTPG 7367 B (APPELLANT) (RESPONDENT) APPELLANT BY : SH. AMRIT LAL , SR.D.R RESPONDENT BY : NONE. 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 APPEAL 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 2 6 T H SEPTEMBER, 2016 . S D / - (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 2 6 T H SEPTEMBER, 2016 M ANGA 2 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR