Sh. Sandeep Wadhwa, New Delhi V. ACIT, New Delhi

CO 36/DEL/2016

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 3964 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 7 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 18-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 11-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K TEWARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDEN T AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 1735/DEL/2015 AY: 20 11-12 ACIT, VS SANDEEP WADHWA, CENTRAL CIRCLE-17, 8194, SECTOR B, ARA CENTRE, E-2, POCKET XI, V ASANT KUNJ, JHANDEWALAN EXTN., NEW DELHI. NEW DELHI. (PAN: AA HPW8925D) (APPELLANT) (RESPONDENT) C.O. NO. 36/DEL/2016 (IN ITA NO. 1735/DEL/ 2015 ) AY: 20 11-12 SANDEEP WADHWA, VS ACIT, C/O M/S RRA TAXINDIA, CENTRAL CIRCLE 17, D-28, SOUTH EXTENSION ARA CENTRE, E-2, PART-I, NEW DELHI-110049 JHANDEWALAN EXTN., NEW DELHI. DEPARTMENT BY : SHRI K. TEWARI, SR. DR ASSESSEE BY : NONE DATE OF HEARING: 16.07.2018 DATE OF PRONOUNCEMENT: 18.07.2018 ORDER PER BENCH THE APPEAL FILED BY THE REVENUE AND CROSS OBJECTIO N BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER PASSED BY T HE LD. CIT (APPEALS)-XXVII, NEW DELHI DATED 11.12.2014 FOR A.Y . 2011-12. ITA 1735/D/2015 & CO 36/D/2016 ASSESSMENT YEAR 2011-12 2 2. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE WHEN THE APPEAL AND THE CO WERE CALLED OUT FOR HEARING. 3. IN ITA NO. 3161/DEL/2015, ADMITTEDLY, THE TAX EFFEC T IS BELOW THE MONETARY LIMIT OF RS. 20 LAKHS. IN TERMS OF CBD T CIRCULAR NO. 3/2018 DATED 11 TH JULY, 2018 READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THIS APPEAL BY THE REVENUE SH OULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY T HE REVENUE. IN VIEW OF THE SAID CIRCULAR, THE APPEAL BY THE REV ENUE IS DISMISSED IN LIMINE . 4. AS FAR AS THE CO OF THE ASSESSEE IS CONCERNED, N ONE HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE AND NOR HAS ANY APPLICATION FOR ADJOURNMENT BEEN RECEIVED ON BEHALF OF THE ASSESSEE. THIS GIVES AN IMPRESSION THAT THE ASSESSE E IS NOT INTERESTED IN PURSUING THE CROSS OBJECTIONS. WE, TH EREFORE, HAVE NO OPTION BUT TO DISMISS THE CO PREFERRED BY THE AS SESSEE BY PLACING RELIANCE ON CIT VS. MULTIPLAN (INDIA) PVT. LTD REPORTED IN 38 ITD 320 (DEL). ACCORDINGLY, THE CROSS OBJECTION IS ALSO DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE REVENUE AND TH E CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. ITA 1735/D/2015 & CO 36/D/2016 ASSESSMENT YEAR 2011-12 3 ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH JULY, 2018. SD/- SD/- (G.D. AGRAWAL) (SUDHANSHU SRIVASTAVA) PRESIDENT JUDICIAL MEMBER DATED: 18 TH JULY, 2018 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSTT. REGISTRAR 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.P S/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 1 ITA 1735/D/2015 & CO 36/D/2016 ASSESSMENT YEAR 2011-12 4