Smt. Kamal Kapoor, New Delhi V. ACIT, New Delhi

CO 186/DEL/2016

AI Insights

This case involves a cross objection by the assessee, Kamal Kapoor, against the order of the CIT(A) dated 02.12.2015, related to the assessment year 2007-08. The cross objection was initially overlooked during the adjudication of the related ITA No. 1167/Del/2016. Upon realization, a supplementary order was issued to address the unadjudicated cross objection. The assessee, through his representative, decided not to press the cross objection, stating it was merely supportive to the CIT(A)'s order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116115 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 11 month(s) 8 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 07-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 15-02-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 29-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AMIT GOEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. CHANDRA MOHAN GARG, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER CO No.186/Del/2016 In ITA No.1167/Del/2016 (Assessment Year 2007-08) Kamal Kapoor, A-47, Vishal Enclave, New Delhi 110027 PAN No. AALPK 7402 K Vs. The ACIT, Circle-45(1), New Delhi (APPELLANT) (RESPONDENT) Assessee by Shri Amit Goel, CA Shri Nippun Mittal, CA Revenue by Shri Anuj Garg, Sr. D.R. Date of hearing: 16.02.2023 Date of Pronouncement: 08.05.2023 SUPPLEMENTARY ORDER PER CHANDRA MOHAN GARG, JM : This cross objection is filed by the assessee pertaining to order of CIT(A) dated 02.12.2015. At the time of dictating order for related ITA No. 1167/Del/2016 for A.Y. 2007-08, cross objection of the assessee, due to oversight, left un-adjudicated. Hence, this supplementary order. 2. The Ld. AR submitted that the assessee does not meant to press his cross objection being filed only as supportive to the order of Ld. CIT(A). Hence, cross objection of assessee is dismissed as not pressed. 3. In the result, the cross objection of the assessee is dismissed. Order pronounced in the open court on 08.05.2023 Sd/- Sd/- (Dr. B.R.R. KUMAR) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 08.05.2023 CO No.186/Del/2016 Page 2 of 2 NV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI