ADIT, New Delhi V. M/s. Rolls Royce Singapore Pte Ltd., New Delhi

ITA 861/DEL/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8156 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 03-03-2016
• Assessment Year: 2000-2001
• Appeal Filed On: 21-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMAN KANT GARG
• Assessee Lawyers: GAURAV GUPTA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE , JUDICIAL MEMBER ITA NO. 861 /DEL/201 2 AY: 20 00 - 01 ADIT, CIRCLE 2(1) VS. ROLLS ROYCE SINGAPORE P.LTD. 4 TH FLOOR C/O LUTHRA & LUTHRA, A 16/9 DRUM SHAPED BLDG. VASANT VIHAR IP ESTATE, N.DELHI NEW DELHI PAN: AACCR 6335 E (APPELLANT) (RESPONDENT) APPELLANT BY : SH. RAMAN KANT GARG, SR. D.R. RESPONDENT BY : SH. GAURAV GUPTA, ADV. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER 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 READ WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2.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 APPEA L 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 25 TH APRIL, 2016 . SD/ - SD/ - ( SU CHITRA KAMBLE ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 25 TH APRIL, 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