ITO, New Delhi V. M/s. Juneja Nagpal Constructions Pvt. Ltd., Delhi

ITA 773/DEL/2010

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7811 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 05-05-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 22-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RASHMI JHA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D , NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 7 73 /DEL/201 0 AY: 200 3 - 04 ITO, WARD 4(2) VS. JUNEJA NAGPAL CONSTRUCTION P.LTD. NEW DELHI 203, MUKAND HOUSE COMMERCIAL COMPLEX, AZADPUR DELHI 110 033 PAN: AABCJ 0067 G (APPELLANT) (RESPONDENT) APPELLANT BY : MS. RASHMI JHA , SR. D.R. RESPONDENT BY : NONE . ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER TH IS IS AN APPEAL FILED BY THE REVENUE . ADMITTEDLY THE TAX EFFECT IN THE PRESENT APPEAL 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, TH IS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2. IN VIEW OF THE ABOVE THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. 3 . IN THE RESULT REVENUE S APPEAL IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH MAY, 2016 . SD/ - SD/ - (H.S.SIDHU ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 05 TH MAY, 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