Harpal Singh Chawla, New Delhi V. DCIT, Central Circle- I, Gurgaon

CO 17/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7051 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 05-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 28-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSHMA SINGH

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI C BENC H, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEM BER CO NOS. 16 TO 22/DEL/2019 [A/O ITA NOS. 6983 TO 6989/DEL/2018] [ASSESSMENT YEARS: 2010-11 TO 2016-17] HARPAL SINGH CHAWLA VS. THE DY. C.I.T C/O SURESH C GUPTA & ASSOCIATES CENTRAL CIRCLE - 1 A - 304, ANSAL CHAMBER 1 GURGAON 3, BHIKAJI CAMA PLACE NEW DELHI PAN: ADEPC 2466 P [APPELLANT] [RESPONDENT] DATE OF HEARING : 05.02.2020 DATE OF PRONOUNCEMENT : 05.02.2020 ASSESSEE BY : MS. SOMYA JAIN, CA REVENUE BY : MS. SUSHMA SINGH, CIT - DR ORDER PER BENCH :- THE ABOVE CAPTIONED CROSS OBJECTIONS BY THE ASSESS EE ARE IN SUPPORT OF THE ORDER OF THE FIRST APPELLATE AUTHORI TY AGAINST WHICH THE REVENUE PREFERRED APPEALS BEFORE THE TRIBUNAL. 2 2. THE TRIBUNAL IN ITA NOS. 6983 TO 6989/DEL/2018 H AS DISMISSED THE APPEALS OF THE REVENUE. 3. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE STAT ED THAT THESE CROSS OBJECTIONS MAY BE TREATED AS INFRUCTUOUS. 3. THE LD. DR RAISED NO OBJECTION. 4. ON SUCH CONCESSION, ALL THESE CROSS OBJECTIONS O F THE ASSESSEE ARE DISMISSED AS HAVING BECOME INFRUCTUOUS. 5. IN THE RESULT, THE CROSS OBJECTIONS OF THE ASSES SEE IN CO NOS. 16 TO 22/DEL/2019 ARE DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 05.02. 2020 . SD/- SD/- [KULDIP SINGH ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 05 TH FEBRUARY, 2020. VL/ 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT ASST. REGISTRAR 4. CIT(A) ITAT, NEW DELHI 5. DR DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER