ITO, Rohtak V. Sh. Om Prakash, Rohtak

ITA 586/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7431 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 10-08-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 03-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHIV RAJ KUMAR BATRA
• Keywords: Tax effect

Judgement Text

ITA NO. 586/D/2014 OM PRAKASH PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 586/DEL/2014 ASSESSMENT YEAR: 2008-09 ITO WARD 1, ROHTAK VS OM PRAKASH S/O SH. DARYAV SINGH, H.NO. 713, HANUMAN COLONY, SUKHPURA CHOWK, ROHTAK. ARRPP4481E (APPELLANT) (RESPONDENT) APPELLANT BY : SH. RAJESH KUMA R, SR. DR RESPONDENT BY : SH. SHIV RAJ KUMAR BATRA, ADV. DATE OF HEARING : 10.08.2016 DATE OF PRONOUNCEMENT : 24.08.2016 ORDER PER SUDHANSHU SRIVASTAVA, J.M. THIS APPEAL IS FILED BY THE REVENUE. ADMITTEDLY T HE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS. 1 0 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 SEC. 268A OF THE INCOME TAX ACT, 1961, TH IS ITA NO. 586/D/2014 OM PRAKASH PAGE 2 OF 2 APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2. IN VIEW OF THE ABOVE THE APPEAL BY THE REVENUE I S DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEAL BY THE REVENUE IS DISM ISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT ON 24.08.2016 SD/- SD/- (J.S. REDDY) (SUDHANS HU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24/08/2016 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO. 586/D/2014 OM PRAKASH PAGE 3 OF 2