M/s. Aravali Power Company (P) Ltd., New Delhi V. ACIT, New Delhi

CO 321/DEL/2012

• Counselvise Citation: [2013] 122 COUNSELVISE.COM (IT) 8514 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 30-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 10-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANURADHA MISRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER CROSS OBJECTION NO.321/DEL/2012 CROSS OBJECTION NO.321/DEL/2012 CROSS OBJECTION NO.321/DEL/2012 CROSS OBJECTION NO.321/DEL/2012 (IN (IN (IN (IN ITA NO. ITA NO. ITA NO. ITA NO.2953/DEL/2012 2953/DEL/2012 2953/DEL/2012 2953/DEL/2012) )) ) ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2008 2008 2008 2008- -- -09 0909 09 M/S ARAVALI POWE M/S ARAVALI POWE M/S ARAVALI POWE M/S ARAVALI POWER COMPANY R COMPANY R COMPANY R COMPANY (P) LTD., (P) LTD., (P) LTD., (P) LTD., NTPC BHAWAN, CORE NTPC BHAWAN, CORE NTPC BHAWAN, CORE NTPC BHAWAN, CORE- -- -7, 7,7, 7, SCOPE COMPLEX SCOPE COMPLEX SCOPE COMPLEX SCOPE COMPLEX- -- -7, 7,7, 7, INSTITUTIONAL AREA, INSTITUTIONAL AREA, INSTITUTIONAL AREA, INSTITUTIONAL AREA, LODHI ROAD, LODHI ROAD, LODHI ROAD, LODHI ROAD, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN : AAGCA2437E. PAN : AAGCA2437E. PAN : AAGCA2437E. PAN : AAGCA2437E. VS. VS. VS. VS. DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -2(1), 2(1), 2(1), 2(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VED JAIN, FCA AND SMT.RANO JAIN, CA. RESPONDENT BY : SMT.ANURADHA MISRA, CIT-DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : THIS CROSS-OBJECTION HAS BEEN FILED BY THE ASSESSE E AGAINST THE ORDER OF LEARNED CIT(A)-V, NEW DELHI DATED 4 TH APRIL, 2012 FOR THE AY 2008-09. 2. AT THE TIME OF HEARING BEFORE US, THE ASSESSEE H AS NOT PRESSED THE GROUNDS RAISED IN THE CROSS-OBJECTION FILED BY IT. 3. IN VIEW OF THE ABOVE, THE CROSS-OBJECTION FILED BY THE ASSESSEE IS DISMISSED AS NOT PRESSED. DECISION PRONOUNCED IN THE OPEN COURT ON 30 TH APRIL, 2013. SD/- SD/- ( (( (CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 30.04.2013 VK. C.O. NO.321/DEL/2012 2 COPY FORWARDED TO: - 1. APPELLANT : M/S ARAVALI POWER COMPANY (P) LTD., M/S ARAVALI POWER COMPANY (P) LTD., M/S ARAVALI POWER COMPANY (P) LTD., M/S ARAVALI POWER COMPANY (P) LTD., NTPC BHAWAN, CORE NTPC BHAWAN, CORE NTPC BHAWAN, CORE NTPC BHAWAN, CORE- -- -7, SCOPE COMPLEX 7, SCOPE COMPLEX 7, SCOPE COMPLEX 7, SCOPE COMPLEX- -- -7, 7,7, 7, INSTITUTIONAL AREA, INSTITUTIONAL AREA, INSTITUTIONAL AREA, INSTITUTIONAL AREA, LODHI ROAD, NEW DELHI. LODHI ROAD, NEW DELHI. LODHI ROAD, NEW DELHI. LODHI ROAD, NEW DELHI. 2. RESPONDENT : DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -2(1), NEW DELHI. 2(1), NEW DELHI. 2(1), NEW DELHI. 2(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR