ITO, New Delhi V. M/s. Maa Ambay Construction P. Ltd., New Delhi

ITA 546/DEL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3320 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 02-05-2017
• Assessment Year: 2002-2003
• Appeal Filed On: 30-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V K TULSIAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 546/DEL/2014 AY: 20 02-03 INCOME TAX OFFICER, VS MAA AMBAY CONSTRUCT ION P. LTD., WARD 6(1), (NOW KNOWN AS TRIDENT TOWERS P. LTD.), NEW DELHI. 1/9, WEST PATEL NAGAR, NEW DELHI. (PAN: AADCM1717H) (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI RAJESH KUMAR, CIT DR ASSESSEE BY : SHRI V.K. TULSIAN, CA DATE OF HEARING: 02.05.2017 DATE OF PRONOUNCEMENT: 02.05.2017 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE REVENUE. ADMITTEDLY , THE TAX EFFECT IN THIS 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 READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THIS APP EAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HA VE BEEN PRESSED BY THE REVENUE. 2. IN VIEW OF THE ABOVE, THIS APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. ITA NO. 546/DEL/2014 ASSESSMENT YEAR 2002-03 2 ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND MAY, 2017. SD/- SD/- (R.K. PANDA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICI AL MEMBER DATED: 2ND MAY, 2017 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSTT. REGISTRAR