DCIT, Circle- 3, Noida V. Sarat Jain, Noida

CO 50/DEL/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8812 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 3 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 08-11-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 02-11-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 05-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

1 CO no. 50/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. 50/Del/2020 [ In ITA No. 6152/DEL/2019] [Assessment Year: 2013-14] DCIT, Circle-3, Noida. Vs Sarat Jain, C-99B, Sector-44, Noida-201301 PAN: AAJPJ3756D APPELLANT RESPONDENT Assessee represented by Sh. P.S. Kashyap, FCA Department represented by Sh. M. Baranwal, CIT DR & Sh. R.K. Jain, Sr. DR Date of hearing 03.11.2022 Date of pronouncement 09.11.2022 O R D E R PER KUL BHARAT, JM: This cross-objection, filed by the Revenue arises out of ITA no. 6152/Del/2019, filed by the assessee against the order of the learned Commissioner of Income-tax (Appeals)-I, Noida, dated 31.12.2018, pertaining to the assessment year 2013-14. 2. We have heard learned Authorized Representatives of the parties and perused the material available on record. Admittedly in assessee’s appeal in ITA no. 6152/Del/2019 the Tribunal vide its order dated 25.01.2021 has set aside the impugned order to the file of CIT(A). The issues raised in the cross objection have been taken care of by the 2 CO no. 50/Del/2020 aforementioned order of the Tribunal. Therefore, 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 9 th Nov. 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