ITO, Dehradun V. Sh. Gurmeet Singh, Dehradun

ITA 5662/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8065 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 27-04-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 21-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI P RASHANT MAHARISHI ITA NO. 5 662 /DEL/201 3 ASSESSMENT YEAR: 200 9 - 1 0 ITO, VS. GURMEET SINGH, WARD - 1(1), 274/4 - 1, NEW CANTT ROAD DEHRADUN. DEHRADUN. (PAN: A BZPS8088C ) (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTM ENT BY: SHRI T . VASANTHAN , SR. DR DATE OF HEARING : 09 . 0 2 .201 6 DATE OF PRONOUNCEMENT: 27 : 0 4 .201 6 ORDER PER I.C. SUDHIR : JUDICIAL MEMBER AFTER GOING THROUGH THE GROUNDS OF THE APPEAL PREFERRED BY THE REVENUE, WE FIND THAT THE TAX EFFECT IN THE APPEAL IS BELOW RS. 10 LACS. THE APPEAL IS THUS NOT MAINTAINABLE AS THE SAME HAS BEEN PREFERRED IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015 ENFORCEABLE UNDER SECTION 268A OF THE INCOME - TAX ACT, 1961. THE APPEAL IS ACCORDINGLY DISMISSED. ORDER PRONOUNCED IN TH E OPEN COURT ON 27 . 0 4 . 201 6 S D/ - SD/ - ( P RASHANT MAHARISHI ) ( I.C. S UDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27 / 0 4 /201 6 MOHAN LAL 2 COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(AP PEALS) 5) DR:ITAT ASSISTANT REGISTRAR DATE DRAFT DICTATED DIRECTLY ON COMPUTER 27 . 0 4 .201 6 DRAFT PLACED BEFORE AUTHOR 27 . 0 4 .2016 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/AP PROVED BY SECOND MEMBER. 27 .04 .2016 APPROVED DRAFT COMES TO THE SR.PS/PS 27 . 0 4 .2016 KEPT FOR PRONOUNCEMENT ON 27 .04 .2016 FILE SENT TO THE BENCH CLERK 2 8 . 0 4 .2016 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOE S TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.