ITO, New Delhi V. M/s. Mitra Industries Pvt. Ltd., New Delhi

ITA 6538/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6405 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 22-12-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

1 ITA NO. 6538/DEL/201 6 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .NO. 6538/DEL/2016 (ASSESSMENT YEAR-2012-13) APPELLANT BY SH. RAJESH KUMAR, SR. DR RESPONDENT BY SH. R. P. MALL, ADVOCATE ORDER PER SUCHITRA KAMBLE, JM THIS IS AN APPEAL FILED BY THE REVENUE. THE LD. AR POINTED OUT THAT THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS. 1 0 LAKHS. THE SAME WAS POINTED OUT TO THE LD. DR. ADMITTEDLY THE TAX EFFE CT 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, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRA WN OR SHOULD NOT BE PRESSED BY THE REVENUE. ITO WARD-16(4), ROOM NO. 304, C. R. BUILDING, I.P. ESTATE NEW DELHI (APPELLANT) VS MITRA INDUSTRIES PVT. LTD. A-181, OKHLA INDUSTRIAL AREA PHASE-1 INDUSTRIAL AREA-1 NEW DELHI AAACM4564C (RESPONDENT) DATE OF HEARING 21.03.2017 DATE OF PRONOUNCEMENT 21. 03.2017 2 ITA NO. 6538/DEL/201 6 3. IN THE RESULT REVENUES APPEAL IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 21ST MARCH OF MARCH, 2017. SD/- SD/- (R.S. SYAL) (SUCHITRA K AMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED: 21/03/2017 *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. 6538/DEL/201 6 DATE 1. DRAFT DICTATED ON 21/03/2017 SR. PS 2. DRAFT PLACED BEFORE AUTHOR 21/03/2017 SR. 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 21 .03.2017 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 21 .03.2017 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.