Appeal Details
Counselvise Citation
[2016] 131 COUNSELVISE.COM (IT) 7275 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
8 month(s) 25 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-08-2016
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
SMC 3
Next Hearing Date
29-08-2016
Assessment Year
2008-2009
Appeal Filed On
04-12-2015
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 6 435 /DEL/201 5 AY: 20 0 8 - 09 ACIT, CIRCLE 50(1) VS. POONAM HASSIJA NEHA HASSIJA ROOM NO.1505, 15 TH FLOOR 45, COMMUNITY CENTRE, PHASE I, NARAINA E 2, BLOCK, DR SPM CIVIC CENTRE NEW DELHI 110 028 NEW DELHI 110 002 PAN: AAJPP 3787 C CROSS OBJECTION NO. 97/DEL/16 (IN ITA 6435/DEL/15) A.Y. 2008 - 09 POONAM HASSIJA NEHA HASSIJA VS. ACIT, CIRCLE 50(1) NEW DELHI NEW DELHI (APPELLANT) (RESPONDENT) DEPT . BY : SH. ANIL SHARMA, SR. D.R. ASSESSEE BY : SH. M .P. RASTOGI, ADV. ORDER THIS IS AN APPEAL FILED BY THE REVENUE . THE CROSS OBJECTION NO.97/DEL/16 IS FILED BY THE ASSESSEE. 1.1 . ADMITTEDLY THE TAX EFFECT IN THIS APPEAL BY THE REVENUE IS LESS THAN RS.10 LAKHS. 1. 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVEN UE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2. IN VIEW OF THE ABOVE THIS APPEAL BY THE REVENUE IS DISMISSED IN LIMINI. 3. THE C.O.NO.97/DEL/16 FILED BY THE ASSESSEE IS TIME BARRED AND IS DISMISSED AS SUCH. 2 4 . IN THE RESULT REVENUE S APPEAL IS DISMISSED IN LIMINI AND ASSESSEE S CROSS OBJECTION ALSO IS DISMISSED AS IT IS TIME BARRED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH AUGUST, 2016 . S D / - (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 29 TH AUGUST, 2016 M ANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR
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