DCIT, New Delhi V. M/s. Honda Siel Power Products Ltd, Uttar Pradesh

ITA 1499/DEL/2009

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 8285 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2009
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: G
• Next Hearing Date: 23-06-2009
• Assessment Year: 2001-2002
• Appeal Filed On: 16-04-2009
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: B MURALIKUMAR
• Keywords: Set aside
• Section: 263

Judgement Text

ITA NO.1499/DEL./2009 (A.Y. BP : 1999-2000) 1 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `G : NEW DELHI) BEFORE HONBLE SR. VICE PRESIDENT SHRI R.P. GARG A ND HONBLE JUDICIAL MEMBER, SHRI RAJPAL YADAV ITA NO.1499/DEL./2009 (ASSESSMENT YEAR : BP 1999-2000) DCITO, CIRCLE 12(1), VS. HONDA SIEL POWER PRODUCTS LTD., NEW DELHI. PLOT NO.5, SECTOR 41, (KASNA) GREATER NOIDA,GAUTAM BUDH NAGAR, NEW DELHI-110 052. (PAN/GIR NO.AAACH8464L) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI GAURAV JAIN, CA REVENUE BY : SHRI B. MURALI KUMAR, CIT (DR) ORDER PER R.P. GARG, SR.VP THIS IS AN APPEAL BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) FOR ASSESSMENT YEAR 2001-02 PASSED BY THE ASSESSING OFF ICER PURSUANT TO THE ORDER OF THE CIT(A) U/S 263. THE ORDER U/S 263 HAS SINCE BEEN QUASHED BY THE TRIBUNAL VIDE ORDER DATED 12.9.2008 IN ITA NO.1 625/DEL./2006, THE ASSESSMENT ORDER MADE BY THE ASSESSING OFFICER PURS UANT TO THE ORDER U/S 263 OF THE ACT, DOES NOT SURVIVE. CONSEQUENTLY, TH E APPELLATE ORDER WOULD ALSO NOT SURVIVE. WE ACCORDINGLY SET ASIDE THE ORD ERS OF THE CIT(A) AS WELL AS OF THE ASSESSING OFFICER. ITA NO.1499/DEL./2009 (A.Y. BP : 1999-2000) 2 2. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALLO WED FOR STATISTICAL PURPOSE. 3. ORDER PRONOUNCED IN OPEN COURT ON 23.06.2009. (RAJPAL YADAV) (R.P. GARG) JUDICIAL MEMBER SR. VICE PRESIDENT DATED: JUNE 23, 2009. *SKB* COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A)-XVIII, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. AR/ITAT