ITO, Sonepat V. Sh. Rakesh Kumar Gupta, Sonepat

ITA 584/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7592 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-05-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 26-05-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 03-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSAN D GEORGE
• Assessee Lawyers: B L GOYAL ADV SSHRI DEE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 584/DEL/2014 AY: 20 09-10 INCOME TAX OFFICER, VS SHRI RAKESH KUMAR GU PTA, WARD-1, HARYANA SAREE KENDRA, SONEPAT. ROHTAK ROAD, SONEPAT. (PAN: AFOPK5819A) (APPELLANT) (RESPONDENT) APPELLANT BY : MS SUSAN D. GEORGE, SR. DR RESPONDENT BY : SHRI B.L. GOYAL, ADV., S/SHRI DEEPANSHU JAIN, GURJEET SINGH, ADV. DATE OF HEARING: 26.05.2016 DATE OF PRONOUNCEMENT: 26.05.2016 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 READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THIS APP EAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HA VE BEEN PRESSED BY THE REVENUE. 2.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. I.T.A.NO. 3390/DEL/2013 ASSESSMENT YEAR: 2009-10 2 ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH MAY, 2016. SD/- SD/- (G.D. AGRAWAL) (SUDHANSHU SRIVASTAVA) VICE PRESIDENT J UDICIAL MEMBER DATED: THE 26 TH MAY, 2016 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 4. DR, ITAT BY ORDER ASSTT. REGISTRAR