ITO, New Delhi V. Sh. Achal Khanna, New Delhi

ITA 6486/DEL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6642 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 22-11-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 05-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH CHAND DUBEY
• Keywords: Tax effect

Judgement Text

1 ITA NO. 6486/DEL/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTAN T MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .NO. 6486/DEL/2013 (ASSESSM ENT YEAR-2009-10) ITO WARD-4(1) NEW DELHI (APPELLANT) VS ACHAL KHANNA 46/4, BASEMENT, COMMUNITY CENTRE NEW DELHI AARPK9325M (RESPONDENT) APPELLANT BY SH. UMESH CHAND DUBEY, SR. DR RESPONDENT BY NONE ORDER PER SUCHITRA KAMBLE, JM THIS IS AN APPEAL FILED BY THE REVENUE. WHILE LOOK ING TO THE APPEAL PAPERS IT WAS FOUND THAT THE TAX EFFECT IN THE PRES ENT APPEAL IS LESS THAN RS. 10 LAKHS. THE SAME WAS POINTED OUT TO THE LD. DR. ADMITTEDLY THE TAX EFFECT IN THIS APPEAL BY THE REVENUE IS LESS THAN RS.10 LAKHS . 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 22.11.2016 DATE OF PRONOUNCEMENT 22.11.2016 2 ITA NO. 6486/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 22 ND NOVEMBER, 2016 . SD/- SD/- (N. K. SAINI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMB ER DATED: 22/11/2016 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 22/11/2016 PS 2. DRAFT PLACED BEFORE AUTHOR 22/11/2016 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2016 JM/AM 3 ITA NO. 6486/DEL/2013 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 22.11.2016 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 2 2 .11.2016 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.