ITO, Ward-3(4), Noida V. Sewa Ram, Ghaziabad

CO 42/DEL/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9035 (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

Judgement Text

1 CO No. 42/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER C.O. No. 42/Del/2020 [ In ITA No. 5653/DEL/2019] [Assessment Year: 2010-11] Income-tax Officer, Ward-3(4), Noida. Vs Sewa Ram, D-106, Nirala Eden Park, Ahinsa Khand-II, Indrapuram, Ghaziabad-201014. PAN:ABSPR5802L APPELLANT RESPONDENT Assessee represented by Sh. K.P. Garg, FCA Department represented by Sh. M. Baranwal, CIT DR & Sh. R.K. Jain, Sr. DR Date of hearing 03.11.2022 Date of pronouncement 03.11.2022 O R D E R PER KUL BHARAT, JM: This cross-objection, filed by the Revenue arises out of ITA no. 5653/Del/2019, filed by the assessee against the order of the learned Commissioner of Income-tax (Appeals)-I, Noida, dated 28.12.2018, pertaining to the assessment year 2010-11. 2. We have heard learned Authorized Representatives of the parties and perused the material available on record. Admittedly in assessee’s appeal being ITA no. 5653/Del/2019 the Tribunal vide its order dated 23.11.2020 has set aside the impugned order and restored the matter to the file of CIT(A) to re-decide the assessee’s appeal on 2 CO No. 42/Del/2020 merits. Therefore, since the impugned order has been set aside, the present cross- objection filed by the Revenue has been rendered infructuous and stands dismissed accordingly. 3. Revenue’s cross objection is dismissed as infructuous. Order pronounced in open court during the course of hearing on 03.11.2022. Sd/- Sd/- (NARENDRA KUMAR BILLAIYA) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI