ACIT, Circle-1, Noida V. Hindustan Commart P.Ltd, Muzaffarnagar

CO 31/DEL/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9041 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 02-11-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 02-11-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 17-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘H’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KUL BHARAT, JUDICIAL MEMBER CO No. 30/DEL/2020 [A/o ITA No. 5781/DEL/2019 [A.Y 2012-13] CO No. 31/DEL/2020 [A/o ITA No. 5782/DEL/2019 [A.Y 2013-14] CO No. 32/DEL/2020 [A/o ITA No. 5783/DEL/2019 [A.Y 2014-15] CO No. 33/DEL/2020 [A/o ITA No. 5784/DEL/2019 [A.Y 2015-16] The A.C.I.T. Vs. Hindustan Commart Pvt Ltd Circle - 1 10-A, New Mandi Noida Muzaffarnagar, U.P. PAN: AACCH 3068 C (Applicant) (Respondent) Assessee By : Shri Pranav Yadav, Advocate Department By : Shri M. Baranwal, CIT- DR Shri R.K. Jain, Sr. DR Date of Hearing : 03.11.2022 Date of Pronouncement : 03.11.2022 2 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- The above captioned four cross objections by the Revenue are preferred against 4 separate orders of the ld. CIT(A) - 1, Noida dated 31.12.2018 pertaining to A.Ys. 2012-13, 2013-14, 2014-15 and 2015-16. 2. The aforementioned cross objections are arising in ITA Nos. 5781/DEL/2019, 5782 /DEL/2019, 5783/DEL/2019 and 5784/DEL/2019 for the respective Assessment Years. 3. At the very outset, we find that this Tribunal, vide order dated 19.10.2022, in the aforementioned ITAs, has set aside the captioned appeals and restored back to the file of the ld. CIT(A) for fresh adjudication in accordance with law. 4. Since all the appeals have been set aside to the ld. CIT(A), the issues raised by the Revenue in the captioned cross objections have been duly taken care of. Therefore, all the cross objections become infructuous. 3 5. In the result, all the four cross objections of the Revenue in CO Nos. 30 to 33/DEL/2020 are dismissed as having become infructuous. The order is pronounced in the open court on 03.11.2022 in the presence of both the rival representatives. Sd/- Sd/- [KUL BHARAT] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 03 rd November, 2022. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 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