DCIT, GHAZIABAD vs. M/S CELL COM TELSESERVICES PVT. LTD.,, GHAZIABAD
In the result, appeal of the department is dismissed and cross objection of the assessee is allowed
ITA 2683/DEL/2016[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11
Bench: Sh. N. K. Saini, Am & Smt. Suchitra Kamble, Jm Ita No. 2683/Del/2016 : Asstt. Year : 2010-11 Dcit Circle-1 Vs Cell Com Teleservices Pvt. Ltd., A- Ghaziabad 52, A-36, Upsidc Industrial Area, Sikandarabad, Bulandshahar- 203205 Pan-Aaccc1688D (Appellant) (Respondent) Co No. 51/Del/2018 : Asstt. Year : 2010-11 Cell Com Teleservices Pvt. Ltd., A- Vs Dcit Circle-1 52, A-36, Upsidc Industrial Area, Ghaziabad Sikandarabad, Bulandshahar-203205 Pan-Aaccc1688D (Appellant) (Respondent) Pan No- Aaccc1688D Assessee By : Sh. Kaushlendra Tiwari, Sr. Dr Revenue By : Sh. Akhilesh Kumar, Advocate Date Of Hearing : 30.05.2018 Date Of Pronouncement : 31.07.2018
For Appellant: Sh. Kaushlendra Tiwari, Sr. DRFor Respondent: Sh. Akhilesh Kumar, Advocate
Section 268Section 268ASection 43BSection 68
268A of Income Tax
Act, 1961, we are of the view that the Revenue should not have filed the instant appeal before the Tribunal.
7. In its cross objection, the only ground raised by the assessee read as under:-
“i. The ld. CIT(A) has erred in law as well as on fact by allowing the amount
