Late Thawar Sigh, New Delhi V. ITO, New Delhi

CO 159/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1685 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 16 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 18-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY-A NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT & SHRI AMIT SHUKLA, JUDICIAL MEMBER CO . NO. 159 /DEL/20 1 7 ARISING OUT OF ITA NO.3184/DEL/2017 ASSESSMENT YEAR 2011 - 12 LATE CO. THAWAR SING H THROUGH LEGAL HEIR SH. JOGINDER SINGH, C-594, DEFENCE COLONY, NEW DELHI-110024 V S . ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-26(1), ROOM NO.195A, CENTRAL REVENUE BUILDING, NEW DELHI-110001 TAN/PAN: ACUPS0956P (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: MS. RINKU SINGH , SR.D.R. DATE OF HEARING: 04 1 2 20 20 DATE OF PRONOUNCEMENT: 04 12 20 20 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID CROSS OBJECTION WAS FILED BY THE ASSE SSEE IN ITA NO.3184/DEL/2017, WHICH WERE FILED BY THE REVEN UE FOR THE ASSESSMENT YEAR 2011-12. 2. IT WAS INFORMED THAT REVENUES APPEAL IN ITA NO.3184/DEL/2017 HAS BEEN DISMISSED ON ACCOUNT OF L OW TAX EFFECT BY THE TRIBUNAL VIDE ORDER DATED 23.08.2019. THE CROSS OBJECTION IS MOSTLY IN SUPPORT OF THE ORDER OF THE CIT(A) AND THEREFORE, THE CROSS OBJECTION HAS BECOME IN-FRUCTU OUS, ACCORDINGLY, SAME IS DISMISSED. CO. NO.22/DEL/2018 2 5. IN THE RESULT, CROSS OBJECTION OF THE ASSESSEE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04TH DECEMBER , 2020. SD/- SD/- [G.S. PANNU] [AMIT SHUKLA] VICE PRESIDENT JUDICIAL MEMBER DATED: 04 TH DECEMBER, 2020 F{X~{T COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR ITAT, NEW DELHI