ACIT, Noida V. M/s. Ryan International School, Noida

ITA 6736/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7802 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 01-03-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 24-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR KEDIA
• Assessee Lawyers: T PANLOSE
• Keywords: Tax effect
• Section: 6; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI L. P . S A H U ITA NO S . 6 7 36 & 6767 /DEL/201 3 ASSESSMENT YEAR S : 2008 - 09 & 200 9 - 1 0 ASSISTANT CIT, VS. RYAN INTERNATIONAL SCHOOL, SEC TOR - 24, D - 46, SECTOR - 39, NOIDA. NOIDA. (PAN: AAC TS0244E ) (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI T. PANLOSE ,A R DEPARTM ENT BY: SHRI RAJESH KUMAR KEDIA , SR. DR DATE OF HEARING : 0 1 . 0 3 .201 6 DATE OF PRONOUNCEMENT: 20 : 0 5 .201 6 ORDER PER I.C. SUDHIR : JUDICIAL MEMBER AT THE OUTSET OF HEARING, THE LEARNED AR RAISED A PRELIMINARY OBJECTION AGAINST THE MAINTAINAB ILITY OF THE ABOVE APPEALS PREFERRED BY THE REVENUE HAVING TAX EFFECT BELOW RS.10 LACS . THE LEARNED DR ON THE OTHER HAND TRIED TO JUSTIFY THE ASSESSMENT ORDERS. 2. AFTER CONSIDERING SUBMISSIONS MADE BY THE PARTIES , WE FIND SUBSTANCE IN THE PRELIMINARY OB JECTION RAISED BY THE LEARNED AR AND ACCORDINGLY HOLD THAT EACH OF THE ABOVE APPEALS PREFERRED BY THE REVENUE HAVING TAX EFFECT BELOW RS.10 LACS IS NOT MAINTAINABLE SINCE THESE APPEALS HAVE BEEN PREFERRED IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 DATED 10. 12.2015 ENFORCEABLE 2 UNDER SECTION 268A OF THE INCOME - TAX ACT, 1961. THESE APPEALS ARE ACCORDINGLY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 . 0 5 . 201 6 S D/ - SD/ - ( L .P . SAHU ) ( I.C. S UDHIR ) AC COUNTANT MEMBER JUDICIAL MEMBER DATED: 20 / 0 5 /201 6 MOHAN LAL COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR DATE DRAFT DICTATED DIRECTLY ON COMPUTER 20 . 0 5 .201 6 DRAFT PLACED BEFORE AUTHOR 20 . 0 5 .2016 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 20 .05 .2016 APPROVED DRAFT COMES TO THE SR.PS/PS 20 . 0 5 .2016 KEPT FOR PRONOUNCEMEN T ON 20 .0 5 .2016 FILE SENT TO THE BENCH CLERK 20 . 0 5 .2016 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.