SUMAN AGARWAL, NEW DELHI V. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

CO 62/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3763 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 11 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 27-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 15-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

Cross Objection Nos.60, 62 & 63/Del/2020 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI TARVINDER SINGH KAPOOR, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER Cross Objection No. 60/Del/2020 (In I.T.A No.6183/Del/2018) /Assessment Year: 2010-11 ACIT, Central Circle-19, ARA Centre, Jhandewalan Extn., New Delhi. ब म Vs. Sabhyata Agarwal, A-58, Madhuban, Preet Vihar, New Delhi. PAN No. AKIPB440M Appellant /Respondent Cross Objection No. 62/Del/2020 (In I.T.A No.6181/Del/2018) /Assessment Year: 2010-11 ACIT, Central Circle-19, ARA Centre, Jhandewalan Extn., New Delhi. ब म Vs. Suman Agarwal A-58, Madhuban, Preet Vihar, New Delhi. PAN No. ACXPA3776A Appellant /Respondent & Cross Objection No. 63/Del/2020 (In I.T.A No.6186/Del/2018) /Assessment Year: 2010-11 ACIT, Central Circle-19, ARA Centre, Jhandewalan Extn., New Delhi. ब म Vs. Shiv Kumar Agarwal, A-58, Madhuban, Preet Vihar, New Delhi. PAN No. ACMPA9618G Appellant /Respondent Cross Objection Nos.60, 62 & 63/Del/2020 2 िनधा रतीक ओरसे /Assessee by Ms. Monika Agarwal, Adv. राज वक ओरसे /Revenue by Shri H.K. Choudhary, CIT-DR स ु नवाईक तारीख/ Date of hearing: 27.06.2022 उ ोषणाक तारीख/Pronouncement on 28.06.2022 आदेश /O R D E R PER BENCH These cross objections have been filed to support the orders of the Ld. CIT(Appeals) in ITA Nos. 6181, 6183 & 6186/Del/2018 all for assessment year 2010-11. 2. The Ld. Departmental Representative agreed to the submission of Advocate Ms. Monika Agarwal that the relevant Revenue appeals pertaining to these three cross objections have been disposed of by ITAT ‘E’ Bench order dated 06.10.2020 on account of low tax effect. Therefore, all these cross objections being supportive to the order of the Ld. CIT(A) have become infructuous and, therefore, assessee does not want to press the same and assessee should be allowed to withdraw the captioned cross objections. 2.1 Therefore, prayer of assessee is allowed and all three cross objections are dismissed as withdrawn. Cross Objection Nos.60, 62 & 63/Del/2020 3 3. In the result, the cross objections are dismissed. Order pronounced in the open court on 28/06/2022 Sd/- Sd/- (C.M. GARG) (T.S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 28/06/2022 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi