M/s Krishna Builder, Delhi V. CIT, Rohtak

ITA 1383/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7712 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 10-05-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 08-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J.S. REDDY, ACCOUNTANT MEMBER I.T.A. NO. 1383 /DEL/2013 A.Y. : 200 9 - 10 SH. PARVEEN MITTAL, 187, SF, SHARDA NIKETAN, PITAMPURA, DELHI 34 (PAN: AFCPP1603F) VS. COMMISSIONER OF INCOME TAX, ROHTAK (HARYANA) (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSESSEE BY : SH. GN GUPTA, ADV. DEPARTMENT BY : NONE DATE OF HEARING : DATE OF HEARING : DATE OF HEARING : DATE OF HEARING : 11 1111 11- -- -5 55 5- -- -201 201 201 2016 66 6 DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : 11 1111 11- -- -5 55 5- -- -201 201 201 2016 66 6 ORDER ORDER ORDER ORDER PER PER PER PER H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU : : : : J JJ JM MM M THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD. COMMISSIONER OF INCOME TAX, ROHTAK DATED 28.12.201 2 PERTAINING TO ASSESSMENT YEAR 2008-09 PASSED U/S. 263 OF THE I.T. ACT, 1961. 2. THE GROUNDS OF APPEAL RAISED READ AS UNDER:- ITA NO.1383/DEL/2013 2 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE ORDER DATED 28.12.2012 OF THE COMMISSIONER OF INCOME TAX, ROHTAK, U/S. 263 OF THE INCOME TAX ACT, 1961 IS ERRONEOUS IN LAW AS HE HAD NO JURISDICTION OVER THE CASE. 2. WITHOUT PREJUDICE TO GROUND NO. 1, AND ON FACTS AND CIRCUMSTANCES OF THE CASE THE CIT, ROHTAK HAS ERRED IN SET ASIDE THE ORDER DATED 28.2.2011 OF AO, SONEPAT WITHOUT APPRECIATING THAT ALL THE RELEVANT INFORMATION/ DOCUMENTS WERE FILED DURING T HE COURSE OF ASSESSMENT PROCEEDING AND THE SAME WERE DULY VERIFI ED BY THE AO. 3. THE APPELLANT CRAVES LIBERTY TO ADD, ALTER, VARY OR AMEND ANY GROUND OF APPEAL. 3. THE FACTS NARRATED BY THE REVENUE AUTHORITIES AR E NOT DISPUTED, THEREFORE, NEED NOT TO REPEAT HERE FOR THE SAKE OF CONVENIENCE . 4. AT THE TIME OF HEARING SH. GN GUPTA, ADVOCATE/AU THORISED REPRESENTATIVE OF THE ASSESSEE HAS MADE A STATEME NT THAT ASSESSEE WANTS TO WITHDRAW THE CAPTIONED APPEAL AND IN THIS BEHALF HE FILED AN APPLICATION DATED 11.5.2016 STATING THEREIN THAT ASSESSEE MAY BE PERM ITTED TO WITHDRAW THE PRESENT APPEAL. 5. NONE APPEARED ON BEHALF OF THE REVENUE. 6. WE HAVE HEARD LD. COUNSEL OF THE ASSESSEE AND PE RUSED THE RELEVANT RECORDS. KEEPING IN VIEW OF THE STATEMENT GIVEN BY SH. GN GUPTA, ITA NO.1383/DEL/2013 3 ADVOCATE/AUTHORISED REPRESENTATIVE OF THE ASSESSEE AS WELL AS WRITTEN APPLICATION/REQUEST DATED 11.5.2016 FILED DURING T HE HEARING BY HIM, THE PRESENT APPEAL OF THE ASSESSEE IS DISMISSED, AS WIT HDRAWN. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11/5/2016. SD/- SD/- [ [[ [J.S. REDDY J.S. REDDY J.S. REDDY J.S. REDDY] ]] ] [ [[ [H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU] ]] ] ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER DATE 11/5/2016 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT MR. PARVEEN MITTAL, 187, 2 ND FLOOR, SHARDA NIKETAN, PITAMPURA, DELHI 110 034. 2. RESPONDENT INCOME TAX OFFICER, HQ. (VIG.), O/O COMMISSIONER OF INCOME TAX, ROHTAK. 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES