M/s. KLJ Organic Ltd., New Delhi V. ITO (TDS), New Delhi

CO 154/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1118 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 24 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 24-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Assessee Lawyers: SUYASH RAJ NAHATA
• Keywords: Tax effect; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. S. KAMBLE, JUDICIAL MEMBER CROSS OBJECTION NO. 154/DEL/2018 (IN ITA NO. 5080/DEL/2014) ASSESSMENT YEAR : 2013-14 M/S KLJ ORGANIC LTD., 63, NAJAFGARH ROAD, RAMA MARG, NEW ELHI 15 (PAN : AAACK3722A) VS. ITO (TDS), WARD 3(1), INTL. TAX. NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : MR. SUYASH RAJ NAHATA, CA RESPONDENT BY : MS. M. BARNWAL, SR. DR. DATE OF HEARING : 18.12.2020 DATE OF PRONOUNCEMENT : 18.12.2020 ORDER PER R.K. PANDA, AM : THIS CROSS-OBJECTION BY THE ASSESSEE FOR THE ASSES SMENT YEAR 2013-14 IS DIRECTED AGAINST THE APPEAL FILED BY THE REVENUE CH ALLENGING THE ORDER OF LEARNED CIT(A), NEW DELHI. C.O. NO.154/DEL/2018 2 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL FILED BY THE DEPARTMENT, AGAINST WHICH THE INSTANT CROSS-OBJECTION HAS BEEN FILED, HAS ALREADY BEEN DISMISSED BY THE TRIBU NAL ON ACCOUNT OF LOW TAX EFFECT, AND THEREFORE, THE ASSESSEE SEEKS WITHDRAWA L OF THIS CROSS OBJECTION. 3. IN ABSENCE OF ANY OBJECTION OF THE LD. SR. DR, THE REQUEST OF THE ASSESSEE SEEKING WITHDRAWAL OF THE CROSS OBJECTION IS ACCEPTED AND THE CROSS OBJECTION IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE CROSS-OBJECTION OF THE ASSESS EE IS DISMISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 18 TH DECEMBER, 2020. SD/- SD/- (SUCHITRA KAMBLE) ( R.K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR