Rukmini Polytubes Pvt. Ltd., Delhi V. ITO, Ward- 21(4), New Delhi

CO 67/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1881 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 8 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 20-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS SUSHMA SINGH
• Assessee Lawyers: SURESH K GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KUL DIP SINGH , JUDICIAL MEMBER CO NO.67/DEL/2018 ( ITA NO. 551 /DEL/201 8) ASSESSMENT YEAR: 20 09 - 10 RUKMINI POLYTUBES PVT. LTD., VS. ITO, WARD - 21(4), X - 55/102, LOHA MANDI, NEW DELHI. NARAINA, NEW DELHI 110 028. PAN: AACCR8167Q (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SURESH K. GUPTA, CA REVENUE BY : MRS. SUSHMA SINGH, CIT, DR DATE OF HEARING : 2 9 .0 6 .2021 DATE OF PRONOUNCEMENT : 29. 06.2021 ORDER PER R.K. PANDA, AM : TH E ASSESSEE HAS FILED THE ABOVE CO AGAINST THE APPEAL FILED BY THE REVENUE IN ITA NO.551/DEL/2018. 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT THE APPEAL FILED BY THE DEPARTMENT HAS BEEN DISMISSED BY THE TRIBUNAL, VIDE ORDER DATED 23 RD AUGUST, CO NO. 67 /DEL/201 8 2 2019. THEREFORE, THE CROSS OBJECTION FILED BY THE ASSESSEE BECOMES INFRUCTIOUS AND THE SAM E SHOULD BE DISMISSED. IN ABSENCE OF ANY OBJECTION FROM THE SIDE OF THE CIT, DR AND CONSIDERING THE FACT THAT THE APPEAL FILED BY THE REVENUE HAS ALREADY BEEN DISMISSED VIDE ORDER DATED 23 RD AUGUST, 2019, COPY OF WHICH IS PLACED ON RECORD, THE CO FILED BY THE ASSESSEE BECOMES INFRUCTUOUS. ACCORDINGLY THE SAME IS DISMISSED. 3 . IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 29 .06.2021. S D / - S D / - ( KULDIP SINGH ) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 9 T H JUNE, 2021. D K COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI