C.L. Sharma, Delhi V. DCIT, New Delhi

ITA 1400/DEL/2013

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3473 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 10-07-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 08-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NIPPUN
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SH.H.S.SIDHU, JUDICIAL MEMBER AND SH.SANJAY ARORA, ACCOUNTANT MEMBER I.T.A .NO.-1400/DEL/2013 (ASSESSMENT YEAR: 2004-05) C.L.SHARMA, 8, LOCAL SHOPPING CENTRE, IIND/IIIRD FLOOR, VARDHMAN PLAZA, SAVITA VIHAR, DELHI-110092. PAN:AATPS2067C ( APPELLANT) VS DY. CIT, CENTRAL CIRCLE-22, NEW DELHI. (RESPONDENT) ASSESSEE BY SH. NIPPUN, CA REVENUE BY MS. RACHNA SINGH, CIT DR DATE OF HEARING 22.02.2018 DATE OF PRONOUNCEMENT 22.02.2018 ORDER PER SANJAY ARORA, AM PER THIS APPEAL THE ASSESSEE CONTESTS THE VALIDITY OF HIS ASSESSMENT U/S. 143(3) R/W S. 153A OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) FOR THE ASSESSMENT YEAR (AY) 2004-05 DATED 19.12.2008, BY THE COMMISSI ONER OF INCOME TAX (APPEALS)-III, DELHI (CIT(A) FOR SHORT) VIDE HIS ORDER DATED 12.04.2012. 2. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASSE SSEE, SH. NIPPUN, CA, MADE A WRITTEN REQUEST FOR BEING ALLOWED TO WITHDRAW THE C APTIONED APPEAL. THE LD. DEPARTMENTAL REPRESENTATIVE (DR), ON BEING INQUIRED BY THE BENCH, RAISED NO OBJECTION TO THE SAID REQUEST BY THE ASSESSEE. WE, ACCORDINGLY, ARE OF THE PRIMA FACIE VIEW THAT NO PREJUDICE BY THE REQUESTED WITHDRAWAL WOULD BE CAUSED TO THE I.T.A .NO.1400/DEL/2013 (AY 2004-05) C.L. SHARMA V. DY. CIT REVENUE, NOR WOULD IMPACT THE ADJUDICATION BY THE T RIBUNAL OF THE APPEALS, BY EITHER SIDE, FOR OTHER YEARS, VIZ. AYS. 2001-02, 20 03-04 & 2007-08, POSTED FOR HEARING ALONG WITH, HEARING OF WHICH IS BEING ADJOU RNED. WE, THEREFORE, ACCEDING TO THE SAID PRAYER, ALLOW THE WITHDRAWAL OF HIS SAI D APPEAL BY THE ASSESSEE. WE DECIDE ACCORDINGLY. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON FEBRUARY 2 2, 2018 AT THE CONCLUSION OF THE HEARING SD/- SD/- (H.S.SIDHU) (SANJAY AROR A) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATE: FEBRUARY 22, 2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REG ISTRAR ITAT NEW DELHI