Smt. Taruna Bakshi, New Delhi V. ACIT, New Delhi

CO 51/DEL/2015

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3909 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 7 month(s) 5 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 28-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2006-2007
• Appeal Filed On: 23-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER CROSS OBJECTION NO. 51 & 52/DEL/2015 (IN ITA NO. 4496 & 4497/D/2014) ASSESSMENT YEAR : 2006-07 & 2008-08 CROSS OBJECTIONS NO. 121, 122, 123, 124/DEL/2015 (IN ITA NO. 5053, 5054, 5055, 5056/DEL/2014) ASSESSMENT YEARS: 2007-08, 2009-10, 2010-11, 2011-1 2 TARUNA BAKSHI, VS ACIT, 107A, 1ST FLOOR, CENTRAL CIRCLE-8, KIRTI NAGAR, ROOM NO. 356, ARA CENTRE, NEW DELHI. E-2, JHANDEWALAN, NEW DELHI. (PAN: AHUPB9928P) APPELLANT BY : NONE RESPONDENT BY : MS SUNITA SINGH, CIT DR DATE OF HEARING : 28 .10.2020 DATE OF PRONOUNCEMENT : 28 .10.2020 ORDER PER G.S. PANNU, VICE PRESIDENT THESE CROSS-OBJECTIONS BY THE ASSESSEE FOR THE ABOV E MENTIONED ASSESSMENT YEARS ARE DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(A), NEW DELHI. CO NO. 51-52/D/15 & 121 TO 124/D/15 2 2. NO ONE APPEARED ON BEHALF OF THE ASSESSEE BEFOR E US AT THE TIME OF THE VIRTUAL HEARING. IT WAS BROUGHT TO THE NOTICE OF T HE BENCH THAT THE APPEALS OF THE DEPARTMENT IN ITA NOS. 4496 & 4497/D/2014 AND ITA N O. 5053, 5054, 5055, 5056/DEL/2014 AGAINST WHICH THE INSTANT CROSS-OBJEC TIONS HAVE BEEN FILED, HAVE ALREADY BEEN DISMISSED BY THE TRIBUNAL VIDE ORDER D ATED 18.12.2015 ON ACCOUNT OF LOW TAX EFFECT. 3. IN VIEW OF THE FACT THAT THE APPEALS OF THE REVE NUE HAVE ALREADY BEEN DISMISSED BY THE TRIBUNAL BEING NOT FOUND MAINTAINA BLE ON ACCOUNT OF LOW TAX EFFECT, THE CROSS-OBJECTIONS FILED BY THE ASSESSEE HAVE BECOME INFRUCTUOUS, AND, ACCORDINGLY, ARE DISMISSED. 4. IN THE RESULT, THE CROSS-OBJECTIONS OF THE ASSES SEE ARE DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 28 TH OCTOBER, 2020. SD/- SD/- (SUDHANSHU SRIVASTAVA) ( G.S. PANNU ) JUDICIAL MEMBER VICE PRESIDENT GS CO NO. 51-52/D/15 & 121 TO 124/D/15 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR