ACIT, Muzaffarnagar V. Smt. Richa Agarwal, Muzaffarnagar

ITA 5471/DEL/2011

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8136 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 03-03-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 07-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMAN KANT GARG
• Assessee Lawyers: ARUN VIR SINGH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 5471 /DEL/201 1 AY: 20 00 - 01 A C IT, CIRCLE 1 VS. SMT. RICHA AGARWAL MUZAFFARNAGAR 434, PATEL NAGAR MUZAFFARNAGAR PAN: AEDPA 5923 R (APPELLANT) (RESPONDENT) APPELLANT BY : SH. RAMAN KANT GARG, SR. D.R. RESPONDENT BY : SH. ARUN VIR SINGH , ADV. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE REVENUE . ADMITTEDLY THE TAX EFFECT IN THIS APPEAL BY THE REVENUE 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 READ WITH S.268 A OF THE INCO ME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 THIS APPEAL BY THE REVENUE IS DISMISSED IN LIMIN E . 3 . IN THE RESULT REVENUE S APPEAL IS DISMISSED IN LIMIN E . O RDER PRONOUNCED IN THE OPEN COURT ON 25 TH APRIL, 2016 . SD/ - SD/ - ( SUCHITRA KAMBLE ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 25 TH APRIL, 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