M/s National Meat and Polutry Processing Board, New Delhi V. ITO, New Delhi

CO 87/DEL/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 3467 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 02-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 22-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER CO NO. 87/DEL/2017 [A/O ITA NO. 5 68 /DEL/201 7 [A.Y. 20 1 0 - 11 ] NATIONAL MEAT AND POULTRY V S. THE I . T . O, PROCESSING BOARD WARD - 2 ( 4 ) ROOM NO. 1 18B NEW DELHI PANCHSHEEL BHAWAN AUGUST KRANTI ROAD NEW DELHI PAN : AAAAN 7041 H [ ASSESSEE ] [RESPONDENT] DATE OF HEARING : 2 7 . 1 2 .2017 DATE OF P RONOUNCEMENT : 02 .0 1 .201 8 ASSESSEE BY : SHRI BHABANI PRASAD PATNAIK , CONSULTANT REVENUE BY : SHRI ASHIMA NEB , S R. DR ORDER THIS APPEAL OF THE ASSESSEE ARISES FROM THE ORDER OF THE LD . CIT(A) - 40 , NEW DELHI VIDE ORDER DATED 08 . 11 .201 6 FOR A.Y. 20 1 0 - 11. 2 . AT THE VERY OUTSET OF THE OPENING OF THE ARGUMENTS, THE LD. COUNSEL FOR THE ASSESSEE FILED AN APPLICATION DATED 26.12.2017 STATING THEREIN THAT THE GROUNDS OF APPEAL RAISED IN THE CRO SS OBJECTION PERTAINING TO APPEAL IN ITA NO. 568 / DEL/2017 HAVE BEEN CONSIDERED BY 2 ITA NO. 5012 /DEL/201 2 THE TRIBUNAL, SMC BENCH WHILE DISPOSING OF THE APPEAL. A COPY OF THE SAID ORDER HAS BEEN FURNISHED ON RECORD. THE LD. COUNSEL FOR THE ASSESSEE FURTHER SUBMITTED THAT THE CRO SS OBJECTIONS HAVE NOW BECOME INFRUCTUOUS. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, I DISMISS THE CROSS OBJECTIONS FILED BY THE ASSESSEE AS HAVING BECOME INFRUCTUOUS. 3. IN THE RESULT, THE CROSS OBJECTION FILED BY THE ASSESSEE IN CO NO. 87 /DEL/201 7 IS DISMISSED. THE ORDER IS PRO NOUNCED IN THE OPEN COURT ON 02 . 0 1 .201 8 . SD/ - [B.P. JAIN] ACCOUNTANT MEMBER DATED: 02 ND JANUARY, 2018 VL/ COPY FORWARDED TO: 1 . ASSESSEE 2 . RESPONDE NT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI