ITO, Hisar v. M/s. Ashish Agroils Extraction, Hisar

ITA 4954/DEL/2010 | 2007-2008
Pronouncement Date: 13-01-2011 | Result: Dismissed

Appeal Details

RSA Number 495420114 RSA 2010
Assessee PAN AAEFA3179Q
Bench Delhi
Appeal Number ITA 4954/DEL/2010
Duration Of Justice 2 month(s)
Appellant ITO, Hisar
Respondent M/s. Ashish Agroils Extraction, Hisar
Appeal Type Income Tax Appeal
Pronouncement Date 13-01-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 13-01-2011
Date Of Final Hearing 13-01-2011
Next Hearing Date 13-01-2011
Assessment Year 2007-2008
Appeal Filed On 12-11-2010
Judgment Text
ITA NO. 4954/DEL/2010 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI R.P. TOLANI JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER I.T.A. NO. 4954/DEL/2010 A.Y. : 2007-08 INCOME TAX OFFICER WARD-1 HISAR VS. M/S ASHISH AGROILS EXTRACTIONS UKLANA MANDI HISAR (PAN/GIR NO. : AAEFA3179Q) (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : NONE DEPARTMENT BY : MRS. ANUSHA KHURANA SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 10/9/2 010 PERTAINING TO ASSESSMENT YEAR 2007-08. 2. THE ISSUE RAISED IS THAT LD. COMMISSIONER OF INC OME TAX (APPEALS) ERRED IN DELETING THE ADDITION OF ` 60493 /- MADE ON ACCOUNT OF DISALLOWANCE OF INTEREST PAID. 3. AT THE THRESHOLD IT IS NOTICED THAT TAX EFFECT IN THIS CASE IS LESS THAN ` 2 LAKHS PRESCRIBED BY THE CBDT VIDE INSTR UCTION NO. 5 DATED 16.7.2007 FOR FILING THE APPEAL BEFORE THE ITAT. NO CASE HAS BEEN MADE OUT THAT THE CASE FALLS IN ANY OF THE EXCEPTION S PROVIDED IN THE SAID CBDT CIRCULAR. ACCORDINGLY THE APPEAL FILED BY THE REVENUE STANDS DISMISSED IN LIMNIE ON ACCOUNT OF TAX EFFECT . ITA NO. 4954/DEL/2010 2 4. IN THE RESULT THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13/01/2011 UP ON CONCLUSION OF HEARING. SD/- SD/- [R.P. TOLANI] [R.P. TOLANI] [R.P. TOLANI] [R.P. TOLANI] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 13/01/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT DELHI BENCHES