ITO(E), New Delhi V. Consumer Electronics & Appliances Manufactures Associaton, Noida

ITA 6565/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7278 (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: 2010-2011
• 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 SMC - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 656 5 /DEL/201 5 AY: 20 10 - 11 ITO (E), WARD 1(3) VS. CONSUMER ELECTRONICS & APPLIANCES E 2 BLOCK, ROOM NO.2419 MANUFACTURES ASSOCIATION, WAVE 1 24 TH FLOOR, PRATYAKSH KAR BHAVAN F 4/23, 4 TH FLOOR, PLOT NO. D6, SECTOR 18 CIVIC CENTRE, J.L.N.MARG NOIDA 201 301 NEW DELHI 110 002 PAN: AAATC 0558 R (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ANIL SHARMA, SR. D.R. RESPONDENT BY : SH. VED JAIN, ADV. 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 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