DCIT, Circle-4(2), New Delhi V. BSES Yamuna Power Ltd, New Delhi

ITA 1264/DEL/2022

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6888 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 28-05-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 26-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE MR. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1264/Del/2022 (Assessment Year : 2014-15) DCIT Circle – 4(2), New Delhi-02 Vs. BSES Yamuna Power Ltd. Shakti Kiran Building, Karkarduma, New Delhi-92 PAN : AABCC 8569 N (Appellant) .. (Respondent) Appellant by : Shri Shivam Gupta, Adv. Respondent by : Ms. Sapna Bhatia, CIT-D.R. Date of Hearing 29.05.2024 Date of Pronouncement 30.05.2024 O R D E R PER MS. MADHUMITA ROY – JUDICIAL MEMBER : The instant appeal filed by the Revenue is directed against the order dated 17.02.2020 passed by the Commissioner of Income Tax (Appeals) – 4, New Delhi under section 250 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the order dated 30.12.2016 by the ACIT, Circel – 5(1), New Delhi under Section 143(3) of the Act for Assessment Year 2014-15. 2. At the time of hearing of the instant appeal, the Learned DR submitted before us that the Department has filed duplicate appeal and ITA No.2848/Del/2022 Naresh Kumar Singal vs.ITO Asst.Year : 2007-08 - 2 - therefore, she would like to withdraw the instant appeal pending before us on instruction. 3. Having regard to the aforesaid facts, the appeal is dismissed as withdrawn. This Order pronounced in Open Court on 30/05/2024 Sd/- Sd/- (S. RIFAUR RAHMAN) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 30/05/2024 Priti Yadav, Sr.PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI