DCIT, New Delhi V. M/s. IP Support Services (India) Pvt. Ltd., New Delhi

ITA 660/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8275 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-01-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 05-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI O.P. KANT ITA NO. 6 60 /DEL/201 4 ASSESSMENT YEAR: 200 9 - 1 0 5 D CIT, VS. M/S. IP SUPPORT SERVICES CIRCLE 11(1) , (INDIA) PVT . LTD. , NEW DELHI. 202 - KIRTIDEEP BUILDING, 2 - NANGAL RAYA BUSINESS CENTRE, NEW DELHI - 46 (PAN: AAACI3062R ) (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI KVSR KRISHNA, CA DEPARTM E NT BY: SHRI T. VASANTHAN, SR. DR DATE OF HEARING : 1 1 . 0 1 .201 6 DATE OF PRONOUNCEMENT: 08 : 0 4 .201 6 ORDER PER I.C. SUDHIR : JUDICIAL MEMBER IN THE PRESENT APPEAL PREFERRED BY THE REVENUE , TAX EFF ECT IS BELOW RS.10 LACS . SINCE THE SAME HAS BEEN PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015 HAVING STATUTORY FORCE UNDER SEC. 268A OF THE INCOME - TAX ACT, 1961, IT IS NOT MAINTAINABLE AND IS DISMISSED AS SUCH. 2 . IN RESULT, THE APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 08 . 0 4 . 201 6 SD/ - SD/ - ( O.P . K A NT ) ( I.C. UDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 08 / 0 4 /201 6 MOHA N LAL 2 COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR DATE DRAFT DICTATED DIRECTLY ON COMPUTER 0 8 . 0 4 .201 6 DRAFT PLACED BEFORE AUTHOR 08 . 0 4 .2016 DR AFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 0 8 .04 .2016 APPROVED DRAFT COMES TO THE SR.PS/PS 08 . 0 4 .2016 KEPT FOR PRONOUNCEMENT ON 0 8 .04 .2016 FILE SENT TO THE BENCH CLERK 0 8 . 0 4 .2016 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.