DCIT Circle-2, Noida V. Virendra Singh Baid, Noida

CO 36/DEL/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9037 (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: 2010-2011
• Appeal Filed On: 17-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. N.K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER C. O. No.36/Del/2020 (In ITA No.6774/Del/2019) Assessment Year: 2010-11 DCIT Circle – 2 Noida Vs Virendra Singh Baid KL 1/202, Eldeco Utopia, Sector-93A, Noida PAN No.AACCPB4747K (APPELLANT) (RESPONDENT) Appellant Sh. M. Baranwal, CIT DR Sh. R.K. Jain, SR. DR Respondent Sh. Sahil Bhalla, CA Date of hearing: 03/11/2022 Date of Pronouncement: 03/11/2022 ORDER PER N.K. BILLAIYA, AM: This cross objection by the revenue is directed towards the order of the CIT(A)-1, Noida, dated 31.12.2018 pertaining to A.Y.2010-11. 2. This cross objection is arising in ITA No.6774/Del/2019. 2 3. We find that this Tribunal vide order dated 29.06.2021 in ITA No.6774/Del/2019 for A.Y.2010-11 has held as under :- “4. We have gone through the order of the Assessing Officer and the Ld. CIT(A) and find that interest of justice would be well served if the case is restored back to the ld. CIT(A) for adjudication afresh following duly the principles of natural justice.” 4. Since the appeal has already been restored back to the CIT(A), the issues raised in the cross objection have been taken care of by the aforementioned order of the Tribunal thereby making the cross objection infructuous. 5. Decision announced in the open court on 03.11.2022. Sd/- Sd/- (KUL BHARAT) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:-03.11.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI