Shri Surender Uppal, Dehradun V. ACIT, Meerut

CO 293/DEL/2011

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 2960 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 9 month(s) 4 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 17-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 17-05-2017
• Assessment Year: 1999-2000
• Appeal Filed On: 12-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S S RANA
• Keywords: Tax effect

Judgement Text

1 ITA NOS. 1700/DEL/2011 & ORS IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A .NO.1700/DEL/2 011 (A.Y 1999-2000) I.T.A .NO.1701/DEL/ 2011 (A.Y 2000-01) I.T.A .NO.1702/DEL/ 2011(A.Y 2001-02) ACIT CENTRAL CIRCLE MEERUT (APPELLANT) VS SURENDER UPPAL 16, OLD SURVEY ROAD DEHRADUN 5748/175 (RESPONDENT) C.O .NO.293/DEL/2011(A.Y 1999-2000) (IN ITA NO. 1700/DEL/2011) C.O .NO.294/DEL/2011(A.Y 2000-01) ( IN ITA NO. 1701/DEL/2011) C.O .NO.295/DEL/2011(A.Y 2001-02)( IN I TA NO. 1702/DEL/2011) SURENDER UPPAL 16, OLD SURVEY ROAD DEHRADUN 5748/175 (APPELLANT) VS ACIT CENTRAL CIRCLE MEERUT (RESPONDENT) I.T.A .NO.2709/DEL /2011(A.Y 2006-07) ACIT CENTRAL CIRCLE MEERUT (APPELLANT) VS SURENDER UPPAL 16, OLD SURVEY ROAD SECTOR-44 DEHRADUN AAMPU3649M (RESPONDENT) C.O .NO.297/DEL/2011(A.Y 2006-07 IN ITA NO. 2709/DEL/2011) SURENDER UPPAL 16, OLD SURVEY ROAD SECTOR-44 DEHRADUN AAMPU3649M (APPELLANT) VS ACIT CENTRAL CIRCLE MEERUT (RESPONDENT) 2 ITA NOS. 1700/DEL/2011 & ORS APPELLANT BY SH. S. S. RANA, CIT DR RESPONDENT BY NONE ORDER PER BENCH THE APPEALS AND CROSS-OBJECTIONS ARE FILED BY THE R EVENUE AND ASSESSEE RESPECTIVELY. 2. THE LD. DR POINTED OUT THAT THE TAX EFFECT IN TH E PRESENT APPEAL IS LESS THAN RS. 10 LAKHS. IN TERMS OF CBDT CIRCULAR NO.21/ 2015 DATED 10 TH DECEMBER,2015, F.NO. 279/MISC./142/2007-ITJ(PT.) RE AD WITH S.268 A OF THE INCOME TAX ACT 1961, THIS APPEAL BY THE REVENUE SHO ULD HAVE BEEN WITHDRAWN OR SHOULD NOT BE PRESSED BY THE REVENUE. SINCE THE MAIN APPEALS DO NOT SURVIVE, THE CROSS OBJECTIONS TO THE RELEVANT APPEA LS FILED BY THE ASSESSEE ALSO BECOME INFRUCTUOUS. 3. IN THE RESULT REVENUES APPEALS ARE DISMISSED BE ING LOW TAX EFFECT. 4. IN RESPECT OF THE CROSS OBJECTIONS FILED BY THE ASSESSEE, DESPITE SENDING NOTICE OF HEARING SUFFICIENTLY IN ADVANCE, NEITHER ASSESSEE ATTENDED NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN RECEIVED. IT I S THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THESE CROSS OBJECTIONS. 5. HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELL ATE TRIBUNAL RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE T RIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD. [38 ITD 320 (DELHI)] AND HONB LE MADHYA PRADESH HIGH DATE OF HEARING 17.05.2017 DATE OF PRONOUNCEMENT 17.05.2017 3 ITA NOS. 1700/DEL/2011 & ORS COURTS DECISION IN CASE OF ESTATE OF LATE TUKOJIRA O HOLKAR VS. CWT [223 ITR 480 (MP)], THESE CROSS OBJECTIONS ARE TREATED AS UN -ADMITTED AND DISMISSED. 6. IN RESULT, THE CROSS OBJECTIONS OF THE ASSESSEE STANDS DISMISSED FOR NON PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH MAY, 2017 . SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 17/05/2017 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 17/05/2017 PS 2. DRAFT PLACED BEFORE AUTHOR 17/05/2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2017 JM/AM 4 ITA NOS. 1700/DEL/2011 & ORS 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 17.05.2017 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 1 7 .05.2017 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.