ACIT, New Delhi V. M/s. Art Beauty Exports, New Delhi

ITA 1309/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5254 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 09-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DHANANJAY KUMAR
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G , NEW DELHI BEFORE SHRI BHAVNESH SAINI , JUDICIAL M EMBER AND SH RI O.P. KANT , ACCOUNTANT MEMBER ITA NO .1309 /DE L/ 2016 ASSESSMENT YEAR : 2009 - 10 ACIT, CIRCLE - 52(1), 14 TH FLOOR, E - 2 BLOCK, DR. S.P. MUKHERJEE CIVIC CENTRE, NEW DELHI VS. M/S. ART BEAUTY EXPORTS, 31, PALIKA BAZAR, CONNAUGHT PLACE, NEW DELHI PAN : AABFA1767B (APPELLANT) (RESPONDENT) APPELLANT BY SHRI N.K. BANSAL, SR.DR RESPONDENT BY SHRI RAJEEV SAXENA, ADV. & SHRI DHANANJAY KUMAR, ADV. ORDER PER O.P. KANT, A .M. : THE PRESENT APPEAL IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) - 18, NEW DELHI, DATED 21.12.2015, FOR ASSESSMENT YEAR 2009 - 10. 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE IMPUGNED ORDER IN THIS CASE WAS PASSED AGAINST THE ASSESSMENT ORDER WHICH WAS MADE IN PURSUANCE TO ORDER UNDER SECTION 263 OF THE INCOME - TAX ACT , 1961 (FOR SHORT THE ACT ). I T WAS SUBMITTED THAT THE ORDER PASSED DATE OF HEARING 23.01.2019 DATE OF PRONOUNCEMENT 23.01.2019 2 ITA NO. 1309/DEL/2016 UNDER SECTION 263 OF THE ACT STOOD CANCELLED BY ITAT VIDE ORDER DATED 30.11.2015 IN ITA NO. 2531/DEL/2014 FOR AY: 2009 - 10 , COPY OF WHICH IS PLACED ON RECORD. THEREFORE, ONCE THE VERY BASIS OF IMPUGNED ASSESSMENT ORDER STANDS COLLAPSED , THE PRESENT APPEAL SHOULD BE RENDERED AS INFRUCTUOUS. THE LEARNED DR DID NOT OBJECT TO THE ABOVE CONTENTION OF THE LD. C OUNSEL FOR THE ASSESSEE. IN PRESENCE OF THESE FACTS, WE FIND NOTHING TO DECIDE THIS APPEAL , HAVING BECOME INFRUCTUOUS. 3. IN THE RESULT, THE APPEAL IS DISMISSED, AS INDICATED ABOVE. ORDER IS PRONOUN CED IN THE OPEN COURT ON 2 3 R D JANUARY , 201 9 . S D / - S D / - [ BHAVNESH SAINI ] [O.P. KANT] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 3 R D JANUARY, 2019 . RK / - [D.T.D.S] COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI