Russian Technology Centre (P) Ltd., New Delhi V. ACIT, New Delhi

CO 140/DEL/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 3332 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 11-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 15-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARAMITA TRIPATHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH F FF F : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER CROSS OBJECTION CROSS OBJECTION CROSS OBJECTION CROSS OBJECTION NO. NO. NO. NO.140/DEL/2017 140/DEL/2017 140/DEL/2017 140/DEL/2017 (IN ITA NO.5252/DEL/2013) (IN ITA NO.5252/DEL/2013) (IN ITA NO.5252/DEL/2013) (IN ITA NO.5252/DEL/2013) ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2006 2006 2006 2006- -- -07 0707 07 M/S RUSSIAN TECHNOL M/S RUSSIAN TECHNOL M/S RUSSIAN TECHNOL M/S RUSSIAN TECHNOLOGY OGY OGY OGY CENTRE (P) LTD., CENTRE (P) LTD., CENTRE (P) LTD., CENTRE (P) LTD., E EE E- -- -38, REAR LOWER 38, REAR LOWER 38, REAR LOWER 38, REAR LOWER GROUND FLOOR, GROUND FLOOR, GROUND FLOOR, GROUND FLOOR, POORVI MARG, POORVI MARG, POORVI MARG, POORVI MARG, VASANT VIHAR, VASANT VIHAR, VASANT VIHAR, VASANT VIHAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 057. 110 057. 110 057. 110 057. PAN : AACCR7102D. PAN : AACCR7102D. PAN : AACCR7102D. PAN : AACCR7102D. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -3, 3,3, 3, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : MS. RAGINI HANDA, CA. RESPONDENT BY : SMT. PARAMITA TRIPATHY, CIT-DR. DATE OF HEARING : 11.12.2017 11.12.2017 11.12.2017 11.12.2017 DATE OF PRONOUNCEMENT : 11.12.2017 11.12.2017 11.12.2017 11.12.2017 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - THIS CROSS-OBJECTION FILED BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2006-07 IN ITA NO.5252/DEL/2017 IS D IRECTED AGAINST THE ORDER OF LEARNED CIT(A)-1, NEW DELHI DA TED 26 TH JULY, 2013. 2. AT THE TIME OF HEARING BEFORE US, AN APPLICATION DATED 11 TH DECEMBER, 2017 WAS FILED REQUESTING FOR WITHDRAWAL OF CROSS- OBJECTION FILED BY THE ASSESSEE IN VIEW OF THE FACT THAT THE C.O.NO.140/DEL/2017 2 DEPARTMENTS APPEAL HAS BEEN WITHDRAWN AND THE SAME WAS CONFIRMED BY THE ITAT VIDE ORDER DATED 21 ST SEPTEMBER, 2017. 3. IN VIEW OF THE ABOVE, THE CROSS-OBJECTION FILED B Y THE ASSESSEE IS DISMISSED AS WITHDRAWN. DECISION PRONOUNCED IN THE OPEN COURT ON 11.12.201 7. SD/- SD/- (CHANDRA MOHAN GARG (CHANDRA MOHAN GARG (CHANDRA MOHAN GARG (CHANDRA MOHAN GARG) )) ) ( (( (G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S RUSSIAN T M/S RUSSIAN T M/S RUSSIAN T M/S RUSSIAN TECHNOLOGY CENTRE (P) LTD., ECHNOLOGY CENTRE (P) LTD., ECHNOLOGY CENTRE (P) LTD., ECHNOLOGY CENTRE (P) LTD., E EE E- -- -38, REAR LOWER GROUND FLOOR, 38, REAR LOWER GROUND FLOOR, 38, REAR LOWER GROUND FLOOR, 38, REAR LOWER GROUND FLOOR, POORVI MARG, VASANT VIHAR, POORVI MARG, VASANT VIHAR, POORVI MARG, VASANT VIHAR, POORVI MARG, VASANT VIHAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 057. 110 057. 110 057. 110 057. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TA X, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -3, NEW DELHI. 3, NEW DELHI. 3, NEW DELHI. 3, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR