3 Phase Engineering Limited, New Delhi V. DCIT, New Delhi

CO 472/DEL/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6712 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 23 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 22-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2011-2012
• Appeal Filed On: 29-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K A MAHU
• Keywords: Tax effect
• Section: 22; 12; 11

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI (THROUGH VIRTUAL HEARING) BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER CO NO.472/DEL/2015 ( ITA NO. 4006 /DEL/20 15) ASSESSMENT YEAR : 20 11 - 12 3 PHA SE ENGINEERING LTD., C/O MR. ASEEM CHAWLA, ADVOCATE, E - 2 0 0, GREATER KAILASH - I, NEW DELHI. PIN: AAACZ7525J VS DCIT, CENTRAL CIRCLE - 19, ARA CENTRE, E - 2, JHANDEWALAN EXTN., NEW DELHI. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : NONE RE VEN UE BY : SHRI K.A. MAHU, S R. DR DATE OF HEARING : 2 2 . 0 1 . 20 21 DATE OF PRONOUNCEMENT : 22 . 0 1 . 20 21 ORDER PER R. K. PANDA, AM : TH IS CROSS OBJECTION HAS BEEN FILED BY THE ASSESSEE AGAINST THE APPEAL FILED BY THE REVENUE IN ITA NO.4006/DE L/2015. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING . IT WAS POINTED OUT BY THE LD. DR THAT THE APPEAL FILED BY THE REVENUE HAS ALREADY BEEN DISMISSED ON ACCOUNT OF LOW TAX EFFECT. SINCE THE APPEAL FILED BY THE REVENUE HAS BEEN DISMISS ED, THE CO FILED BY THE ASSESSEE BECOME INFRUCTUOUS. ACCORDINGLY, THE SAME IS DISMISSED. CO NO.472/ /DEL/20 15 2 4. IN THE RESULT, THE CO FILED BY THE ASSESSEE IS DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 22.01 .20 21 . SD/ - SD/ - ( SUDHANSHU SRI VASTAVA ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22 ND JANUARY, 2021. DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI