ITO, Dehradun V. M/s. Hotel Mussoorie Club, Dehradun

ITA 6465/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7269 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 25 day(s)
• 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: 2006-2007
• Appeal Filed On: 04-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 6 46 5 /DEL/201 5 AY: 20 0 6 - 07 & ITA NO. 6466 /DEL/201 5 AY: 20 07 - 08 ITO, WARD 1(3) VS. HOTEL MUSSORIE CLUB AAYAKAR BHAWAN SHARAD BELA ESTATE 13 A SUBHASH ROAD PICTURE PALACE, MUSSORIE DEHRADUN 248 001 DEHRADUN PAN: AAEFG 2636 M (APPELLANT) (RE SPONDENT) APPELLANT BY : SH. ANIL SHARMA, SR. D.R. RESPONDENT BY : NONE . ORDER BOTH THESE APPEALS ARE FILED BY THE REVENUE PERTAINING TO THE SAME ASSESSEE I.E. M/S . HOTEL MUSSORIE CLUB, DEHRADUN. ADMITTEDLY THE TAX EFFECT IN BOTH 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, TH ESE APPEAL S BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 BOTH THE APPEAL S BY THE REVENUE ARE DISMISSED IN LIMINI. 3 . IN THE RESULT REVENUE S APPEAL S ARE DISMISSED IN LIMINI. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH AUGUST, 2016 . SD/ - (J. S UDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 29 TH AUGUST, 2016 M ANGA 2 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR