Sh. R.K. Mittal, New Delhi V. DCIT, Faridabad

CO 161/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6776 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 11-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 26-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAKHI VIMAL SENIOR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY BENCH A : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER CROSS OBJECTION NO.161/DEL/2017 (IN ITA NO. 3672/DEL/2017) ASSESSMENT YEAR : 2013-14 SH. R.K. MITTAL, 10-11, NELSON MANDELA MARG, VASANT KUNJ, NEW DELHI PAN : AAAPM6215B) VS. DCIT, CENTRAL CIRCLE-I, FARIDABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI LALIT MOHAN, CA RESPONDENT BY : MS. RAKHI VIMAL, SENIOR DR. DATE OF HEARING : 11.09.2020 DATE OF PRONOUNCEMENT : 11.09.2020 ORDER PER G.S. PANNU, VP : THIS CROSS-OBJECTION BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2013-14 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-3, GURGAON. C.O. NO.161/DEL/2017 2 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASS ESSEE SUBMITTED THAT THE APPEAL FILED BY THE DEPARTMENT IN ITA NO.3672/DEL/ 2017, AGAINST WHICH THE INSTANT CROSS-OBJECTION HAS BEEN FILED, HAS ALREADY BEEN DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 23 AUGUST, 2019 ON ACCOUNT OF LOW TAX EFFECT AND, AS A RESULT, THE ASSESSEE DOES NOT WISH TO PR ESS THE CROSS- OBJECTION. 3. IN VIEW OF THE SUBMISSIONS MADE BEFORE US, AND IN VIEW OF THE FACT THAT THE APPEAL OF THE REVENUE HAS ALREADY BEEN DISMISSED BY THE TRIBUNAL BEING NOT FOUND MAINTAINABLE ON ACCOUNT OF LOW TAX EFFECT, THE CR OSS-OBJECTION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS, AND, ACCORDINGLY, IS DISMISSED AS NOT PRESSED. 4. IN THE RESULT, THE CROSS-OBJECTION OF THE ASSESSEE IS DISMISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 11 SEPTEMBER, 2020 (K. NARASIMHA CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR