ITO, New Delhi V. M/s. Niksun India Pvt. Ltd., New Delhi

ITA 6497/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7139 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 14-09-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 28-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D R SINGH
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 1 , NEW DELHI BEFORE SHRI R.S. SYAL , ACCOUNTANT MEMBER ITA NO. 6497 /DEL/201 4 AY: 20 0 9 - 10 ITO, WARD 1 8 ( 3 ) VS. M/S NIKSUN INDIA P.LTD. NEW DELHI FLAT NO.1104, SANCHAR VIHAR CGHS LTD., PLOT NO.15 SEC - 4, DWARKA NEW DELHI 110 078 PAN: AABC N 1438 R (APPELLANT) (RESPONDENT) APPELLANT BY : SH. N.K. BANSAL , SR.D.R RESPONDENT BY : SH. D.R.SINGH, ADV. ORDER THIS APPEAL IS FILED BY THE REVENUE . ADMITTEDLY THE TAX EFFECT IN THE PRESENT APPEAL 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2. IN VIEW OF THE ABOVE THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. 3 . IN THE RESULT THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH SEPTEMBER , 2016 . SD/ - ( R.S. SYAL ) ACCOUNTANT MEMBER DATED: THE 1 4 TH SEPTEMBER , 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 * 3 DATE 1. DRAFT DICTATED ON 14.9. 2016 2. DRAFT PLACED BEFORE THE AUTHOR 14.9. 2016 3. APPROVED DRAFT COMES TO THE SR.PS/PS 14.9.16 4. FILE SENT TO THE BENCH CLERK 5. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 6. DATE ON WHICH FILE GOES TO THE AR 7. DATE OF DISPATCH OF ORDER.