DCIT, New Delhi V. M/s. South Asian Hospitality Services (P) Ltd., New Delhi

ITA 6562/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7272 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 19 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: 2007-2008
• Appeal Filed On: 10-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SM C - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 6562 /DEL/201 5 AY: 20 07 - 08 DY.CIT, C.C. 29 VS. SOUTH ASIAN HOSPITALITY SERVICES P.LTD. ROOM NO.318, 3 RD FLOOR E 47, 2 ND FLOOR ARA CENTRE G.K. II JHANDEWALAN EXTN. NEW DELHI NEW DELHI PAN: AAGCS 7752 N (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ANIL SHARMA, SR. D.R. RESPONDENT BY : SH. MANPREET SINGH KAPOOR, C.A. ORDER THIS IS AN APPEAL FILED BY THE REVENUE . ADMITTEDLY THE TAX EFFECT IN THIS APPEAL 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REV ENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 . IN THE RESULT REVENUE S APPEAL IS DISMISSED IN LIMINI. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH AUGUST , 2016 . SD/ - (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 2 9 TH A UGUST , 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