. ITO, New Delhi V. Shri Sikander Lal Kumar, New Delhi

ITA 6234/DEL/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3480 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2017
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: D
• Next Hearing Date: 19-11-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 22-11-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: UC DUBEY
• Keywords: Tax effect

Judgement Text

1 ITA NO. 6234/DEL/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SHRI R. S. SYAL, VICE PRESI DENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .NO. 6234/DEL/2013 (ASSESSM ENT YEAR-2009-10) ITO WARD-25(3) NEW DELHI (APPELLANT) VS SIKANDER LAL KUMAR PROP. M/S. SIKANDER LAL RAKESH KUMAR & CO. 20/C/25, PUNJABI BAGH NEW DELHI AASPK0847R (RESPONDENT) APPELLANT BY SH. U. C. DUBEY, SR. DR RESPONDENT BY SH. V. RAJA KUMAR, ADV ORDER PER SUCHITRA KAMBLE, JM 1. THIS APPEAL IS FILED BY THE REVENUE. THE LD. AR FILED ADJOURNMENT APPLICATION AS HE WAS RECENTLY ENGAGED BY THE ASSES SEE. THE LD. DR POINTED OUT THAT THE TAX EFFECT IN THIS APPEAL FILED BY THE REVENUE IS LESS THAN RS. 10 LACS. THE APPLICATION FOR ADJOURNMENT IS REJECTED AS THE TAX AMOUNT UNDER DISPUTE IS BELOW TEN LACS. 2. 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 TH E INCOME TAX ACT 1961, DATE OF HEARING 17.04.2017 DATE OF PRONOUNCEMENT 17.04.2017 2 ITA NO. 6234/DEL/2013 THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRA WN OR SHOULD NOT BE PRESSED BY THE REVENUE. 3. IN THE RESULT REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH APRIL, 2017 . SD/- SD/- (R. S. SYAL) (SUCHITRA KAMBLE) VICE PRESIDENT JUDICIAL MEMBER DATED: 17/04/2017 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 6234/DEL/2013 DATE 1. DRAFT DICTATED ON 17/04/2017 PS 2. DRAFT PLACED BEFORE AUTHOR 17/04/2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2017 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 17.04.2017 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 1 7 .04.2017 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.