National Projects Construction Corporation Ltd., New Delhi V. DCIT, Circle- 17(2), New Delhi

CO 25/DEL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3656 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 05-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 14-04-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: UNESH CHAND GOEL
• Section: 148

Judgement Text

C. O. No. 25/Del/2021 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER C. O. No. 25/Del/2021 [ in आ.अ.सं./I.T.A No. 7866/Del/2017 ] [ िनधा[रणवष[/ Assessment Year: 2005-06 ] DCIT Circle : 17 (2) New Delhi. बनाम Vs. M/s. National Projects Construction Corporation Ltd., 30-31, Raja House, Nehru Place, New Delhi – 110 019. PAN No. AAACR6117Q अपीलाथȸ / Appellant Ĥ×यथȸ / Respondent िनधा[ǐरतीकȧओरसे /Assessee by : Shri Ram Avtar Sharma, C.A. & Shri Unesh Chand Goel, C.A.; राजèवकȧओरसे / Department by : Shri S. N. Takhar, Sr. D. R.; सुनवाईकȧतारȣख/ Date of hearing : 06/07/2022 उƦोषणाकȧतारȣख/Pronouncement on : 06/07/2022 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This Cross Objection is filed by the assessee against the appeal of the Revenue in ITA. No. 7866/Del/2017 against the order of the ld. Commissioner of Income Tax (Appeals)-38, New Delhi, dated 8.09.2017 C. O. No. 25/Del/2021 2 [hereinafter referred to CIT (Appeals)] for assessment year 2005-06 in not disposing of the additional ground raised by the assessee challenging the validity of notice issued under Section 148 of the Income Tax Act, 1961. 2. At the time of hearing, the ld. Counsel for the assessee vide application dated 27.06.2022 submits that the Tribunal has passed order dated 23.08.2021 in favour of the assessee by dismissing the appeal of the Revenue in ITA. No. 7866/Del/2017. Therefore, since the appeal of the Revenue is dismissed by the Tribunal assessee seeks permission to withdraw the present Cross Objection. 3. The ld. DR has no objection. 4, After hearing both the parties and considering the request of the assessee we permit to withdraw the impugned Cross Objection. 5. In the result, the Cross Objection is dismissed as withdrawn. Order pronounced in the open court on : 06/07/2022. Sd/- Sd/- (ANADEE NATH MISSHRA) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 06/07/2022. *MEHTA* आदेश कȧ Ĥितिलǒप अĒेǒषत / Copy of Order Forwarded to:- 1. राजèव / Revenue 2. आवेदक / Assessee C. O. No. 25/Del/2021 3 3. संबंिधत आयकर आयुƠ / Concerned CIT 4. आयकर आयुƠ- अपील / CIT (A) 5. ǒवभागीय Ĥितिनिध, आयकर अपीलीय अिधकरण, DELHI / DR, ITAT, DELHI 6. गाड[ फाइल / Guard file. By order, ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 06.07.2022 Date on which the typed draft is placed before the dictating Member 06.07.2022 Date on which the typed draft is placed before the Other Member 06.07.2022 Date on which the approved draft comes to the Sr. PS/PS 06.07.2022 Date on which the fair order is placed before the Dictating Member for pronouncement 06.07.2022 Date on which the fair order comes back to the Sr. PS/PS 06.07.2022 Date on which the final order is uploaded on the website of ITAT 06.07.2022 Date on which the file goes to the Bench Clerk 06.07.2022 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