Sh. Ved Prakash Batra, New Delhi V. ITO WARD - 10(4), New Delhi

CO 95/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9020 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 07-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 20-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY BENCH G : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER CROSS OBJECTION NO. 95/DEL/2019 (IN ITA NO. 3920/DEL/2016) ASSESSMENT YEAR : 2011-12 SH. VED PRAKASH BATRA, FLAT NO. 2202, 2 FLOOR, PLOT NO. 1B, SECTOR-22, DWARKA, NEW DELHI 75 PAN : (AEPPB3723G) VS. ITO, WARD-10(4), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : MR. SUSHIL KUMAR, ADV. RESPONDENT BY : MR. APOORVA BHARDWAJ, SR. DR. ORDER PER H.S. SIDHU, JM THIS CROSS-OBJECTION BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2011-1 2 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-4, NEW DELHI. 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL FILED BY THE DEPARTMENT IN ITA NO.3920/DEL/ 2016, AGAINST WHICH THE INSTANT CROSS-OBJECTION HAS BEEN FILED, HAS ALREADY BEEN DISMISSED C.O. NO.95/DEL/2019 2 BY THE TRIBUNAL VIDE ORDER DATED 14.8.2019 ON ACCOUNT OF LOW TA X EFFECT AND, AS A RESULT, THE ASSESSEE DOES NOT WISH TO PRESS THE CROSS-OBJECTION. 3. IN VIEW OF THE SUBMISSIONS MADE BEFORE US, AND IN VIEW OF THE FACT THAT THE APPEAL OF THE REVENUE HAS ALREADY BEEN DISMISSED BY THE TRIBU NAL BEING NOT FOUND MAINTAINABLE ON ACCOUNT OF LOW TAX EFFECT, THE CROSS-OBJE CTION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS, AND, ACCORDINGLY, IS DISMISSED AS NOT PRESSED. 4. IN THE RESULT, THE CROSS-OBJECTION OF THE ASSESSEE IS DISMISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 07 JANUARY, 2021. SD/- SD/- (B.R.R. KUMAR) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR