HBA International India Pvt. Ltd., New Delhi V. DCIT, Circle- 11(1), New Delhi

CO 27/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0786 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 22 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 30-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCHES: C: NEW DELHI) BEFORE SHRI R.K.PANDA, AM & MS. SUCHITRA KAM BLE, JM C.O. NO.-27/DEL/2018 [IN ITA NO.-7239/DEL/2017] (ASSESSMENT YEAR: 2009-10) HBA INTERNATIONAL INDIA PVT.LTD., A-27, FIRST FLOOR, MOHAN CO- OPERATIVE INDUSTRIAL ESTATE, MATHURA ROAD, NEW DELHI-110044. PAN-AABCH2968Q VS DCIT, CIRCLE-11(1), NEW DELHI. APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY MS. SUNITA SINGH, CIT DR DATE OF HEARING 22.12.2020 DATE OF PRONOUNCEMENT 22 .12.2020 ORDER PER R.K.PANDA, AM THE APPLICATION HAS BEEN FILED BY THE ASSESSEE FO R WITHDRAWAL OF THE CROSS-OBJECTION ON THE GROUND THAT THE APPEAL FILED BY THE REVENUE VIDE ITA NO.7239/DEL/2017 AGAINST WHICH THIS CROSS-OBJE CTION WAS FILED, HAS ALREADY BEEN DISMISSED BY THE TRIBUNAL ON ACCOUNT O F LOW TAX EFFECT. THE APPEAL FILED BY THE ASSESSEE VIDE ITA NO.3527/DEL/2 017 WAS ALSO WITHDRAWN BY THE ASSESSEE VIDE ORDER DATED 23.08.20 19 OF THE TRIBUNAL. ACCORDINGLY, IT HAS BEEN REQUESTED TO THE TRIBUNAL TO ALLOW THE ASSESSEE TO WITHDRAW THE CROSS-OBJECTION FILED. C.O. NO.-27/DEL/2018 [IN ITA NO.-7239/DEL/2017] (ASSESSMENT YEAR: 2009-10) PAGE | 2 2. IN ABSENCE OF ANY OBJECTION FROM THE SIDE OF LD. CIT DR, THE REQUEST OF THE ASSESSEE SEEKING WITHDRAWAL OF THE CROSS-OBJ ECTION IS ALLOWED AND THE SAME IS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THE CROSS-OBJECTION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TI ME OF HEARING ITSELF I.E. ON 22 ND DECEMBER, 2020. SD/- SD/- (SUCHITRA KAMBLE) (R.K.PANDA) JUDICIAL MEMBER ACCOUNTA NT MEMBER DATED: 22 ND DECEMBER, 2020 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI