DCIT, New Delhi V. M/s. Indirapuram Habitat Centre Pvt. Ltd., New Delhi

ITA 5685/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3445 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 07-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K JIWANI
• Assessee Lawyers: VED JAIN ADV SHRI RISHABH JAIN
• Keywords: Tax effect

Judgement Text

ITA 5685 & 5686/D/2015 ASSESSMENT YEAR 2008-09 & 2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDEN T AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 5685/DEL/2015 ASSESSMENT YEA R: 2008-09 ITA NO. 5686/DEL/2015 ASSESSMENT YEA R: 2009-10 DY.CIT, VS M/S INDIRAPURAM HABIT AT CENTRE PVT. LTD., CENTRAL CIRCLE-18, 702-704, D-MALL, ROOM NO. 102, NETAJI SUBHASH PLAC E, PITAMPURA ARA CENTRE, E-2, NEW DELHI. JHANDEWALAN EXTN. (PAN: AAGCS4747R) NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.K. JIWANI, SR. DR RESPONDENT BY : SHRI VED JAIN, ADV. SHRI RISHABH JAIN, CA DATE OF HEARING: 17.08.2018 DATE OF PRONOUNCEMENT: 27.08.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. THESE APPEALS FILED BY THE REVENUE ARE DIRECTED A GAINST THE ORDER PASSED BY THE LD. CIT(APPEALS)-27, NEW DELHI DATED 21.07.2015 FOR AYS 2008-09 AND 2009-10. 2. ADMITTEDLY, THE TAX EFFECT IN THESE APPEALS IS BELOW THE MONETARY LIMIT OF RS. 20 LAKHS. ITA 5685 & 5686/D/2015 ASSESSMENT YEAR 2008-09 & 2009-10 2 3. IN TERMS OF CBDT CIRCULAR NO. 3/2018 DATED 11 TH JULY, 2018 READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THESE APPEALS BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN O R SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. IN VIEW OF T HE SAID CIRCULAR, THE APPEALS BY THE REVENUE ARE DISMISSED IN LIMINE . 3. IN THE RESULT, THE APPEALS OF THE REVENUE STA ND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH AUGUST, 2018. SD/- SD/- (G.D. AGRAWAL) (SUDHANSHU SRIVASTAVA) PRESIDENT JUDICIAL MEMBER DATED: 27 TH AUGUST, 2018 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSTT. REGISTRAR ITA 5685 & 5686/D/2015 ASSESSMENT YEAR 2008-09 & 2009-10 3 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 1