ACIT, New Delhi V. M/s. Tata Communication Internet Services Ltd., Mumbai

ITA 5950/DEL/2014

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4032 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2010-2011
• Appeal Filed On: 03-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANONEET DALAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 5950/DEL/2014 AY: 20 10-11 ITA NO. 5951/DEL/2014 AY: 20 11-12 ACIT, VS TATA COMMUNICATION INTERNET SERV ICES LTD., CIRCLE-51(1), (NOW MERGED WITH TATA COMMUNICAT IONS LTD.), NEW DELHI. 6 TH FLOOR, B WING, PLOT C-21 & C-36, G BLOCK, BANDRA KURLA COMPLEX, VIDYANAGRI, MUMBAI . (PAN: AACCP1887F) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANONEET DALAL, AR RESPONDENT BY : SHRI AMIT JAIN, SR. DR DATE OF HEARING: 23.01.2018 DATE OF PRONOUNCEMENT: 25.01.2018 ORDER PER BENCH THESE APPEALS HAVE BEEN FILED BY THE REVENUE. ADMI TTEDLY, THE TAX EFFECT IN THESE APPEALS 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 READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THESE AP PEALS BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HA VE BEEN PRESSED BY THE REVENUE. ITA 5950 & 5951/DEL/2014 ASSESSMENT YEAR 2010-11, 2011-12 2 2. IN VIEW OF THE ABOVE, THE APPEALS BY THE REVENUE AR E DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH JANUARY, 2018. SD/- SD/- (B.P. JAIN) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICI AL MEMBER DATED: 25 TH JANUARY, 2018 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 4. DR, ITAT BY ORDER ASSTT. REGISTRAR