Sh. Sanjay Gupta, New Delhi V. ACIT, New Delhi

CO 115/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0669 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 21-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARAMITA TRIPATHI
• Section: 132

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH F, NEW DELHI BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER C.O. NOS.116 /DEL/2016 (IN ITA NO. 3862 /DEL/2015) ASSESSMENT YEAR: 2006-07 USHA GUPTA, R/O A - 1, CC COLONY, OPP. RANA PRATAP BAGH, NEW DELHI. PAN- AEIPG 5845H. (APPELLANT) VS. ACIT, CENTRAL CIRCLE 7, NEW DELHI. (RESPONDENT) C.O. NO. 115/DEL/2016 (IN ITA NOS. 3661/DEL/2015) ASSESSMENT YEAR: 2010-11 SANJAY GUPTA, R/O A - 1, CC COLONY, OPP. RANA PRATAP BAGH, NEW DELHI. PAN- AELPG 6586L. (APPELLANT) VS. ACIT, CENTRAL CIRCLE 7, NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SMT. PARAMITA TRIPATHI, CIT/DR ORDER PER L.P. SAHU, A.M.: BOTH THE ASSESSEES IN THESE CROSS OBJECTIONS CHALL ENGED THE VALIDITY OF THE SEARCH PROCEEDINGS U/S. 132 OF THE INCOME-TAX A CT, 1961, WHICH IS BEYOND DATE OF HEARING 05.09.2018 DATE OF PRONOUNCEMENT 05.09.2018 CO NOS. 116 & 115/DEL/2015 2 THE POWERS OF THE TRIBUNAL. THE LD. COUNSEL FOR THE ASSESSEE, THEREFORE, SEEKS PERMISSION TO WITHDRAW BOTH THE ABOVE CROSS OBJECTI ONS. IN VIEW OF THE ABOVE, BOTH THE CROSS-OBJECTIONS ARE DISMISSED, AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH SEPTEMBER, 2018. SD/- SD/- (BHAVNESH SAINI) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 5 TH SEPTEMBER, 2018 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI