The State Trading Corporation of India Ltd, New Delhi V. ACIT Circle-25(1), New Delhi

ITA 1833/DEL/2020

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8587 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 21-02-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 05-11-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: DEEPTI S. JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘H’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 1833/DEL/2020 (A.Y. 2017-18) The State Trading Corporation Vs. The A.C.I.T. Jawahar Vyapar Bhawan Circle – 25(1) Tolstoy Marg, New Delhi New Delhi PAN: AAACT 0102 F (Applicant) (Respondent) Assessee By : Ms. Deepti S. Jain, AR Department By : Shri Atiq Ahmed, Sr. DR Date of Hearing : 22.02.2024 Date of Pronouncement : 22.02.2024 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CIT -9, New Delhi dated 28.08.2020 pertaining to A.Y 2017-18. 2 2. The ld. counsel for the assessee submitted an application dated 26.04.2024 stating that the Hon'ble Supreme Court in the case of Union of India vs Exide Industries has held that provision of leave encashment should be allowed on actual basis, hence requested for dropping of appeal. 3. Noting the contents of the application, the appeal is dismissed as withdrawn. 4. In the result, the appeal of the assessee in ITA No. 1904/DEL/2023 is dismissed as withdrawn. The order is pronounced in the open court on 22.02.2024. Sd/- Sd/- [ASTHA CHANDRA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 22 nd FEBRUARY, 2024. VL/ 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order