DCIT, New Delhi V. M/s. Raj Katha Products Pvt. Ltd., New Delhi

ITA 5856/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6540 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 07-03-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 31-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KARTAR SINGH
• Assessee Lawyers: SURESH KR GUPTA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. LALIT KUMAR , JUDICIAL MEMBER ITA NO. 5852 / DEL/201 3 AY: 20 0 5 - 06 AND ITA NO. 5856/ DEL/201 3 AY: 20 05 - 06 DCIT, CENTRAL CIRCLE 03 VS. M/S RAJ KATHA PRODUCTS P.LTD. NEW DELHI 2042, KATRA TOBACCO KHARI BAOLI NEW DELHI 110 006 (APPELLANT) (RESPONDENT) APPELLANT BY : SH. KARTAR SINGH, CIT, D.R. RESPONDENT BY : SH. SURESH KR.GUPTA, C.A. ORDER PER BENCH TH ESE TWO APPEAL S ARE FILED BY THE REVENUE . ADMITTEDLY THE TAX EFFECT IN TH ESE APPEAL S 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, TH ESE APPEAL S BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2. IN VIEW OF THE ABOVE , THESE TWO APPEAL S BY THE REVENUE ARE DISMISSED IN LIMINI. ITA NO. 5852 AND 5856/DEL/13 A.Y. 2005 - 06 RAJ KATHA PRODUCTS PVT. LTD., NEW DELHI 2 3. IN CASE THE REVENUE FINDS THAT TH ESE APPEAL S ARE COVERED BY THE EXCEPTI ONS CARVED OUT IN THE SAID CBDT CIRCULAR, THE REVENUE IS AT LIBERTY TO FILE A MISC. APPLICATION U/S 254(2) OF THE INCOME TAX ACT, 1961. 4 . IN THE RESULT BOTH THE APPEALS BY THE REVENUE ARE DI SMISSED IN LIMINI, ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH MARCH, 2016 . SD/ - SD/ - ( LALIT KUMAR ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 08 TH MARCH, 2016 MANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITA NO. 5852 AND 5856/DEL/13 A.Y. 2005 - 06 RAJ KATHA PRODUCTS PVT. LTD., NEW DELHI 3