Appeal Details
Counselvise Citation
[2010] 136 COUNSELVISE.COM (IT) 9555 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
1 year(s) 7 month(s) 19 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
12-01-2010
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
E
Next Hearing Date
12-01-2010
Assessment Year
1992-1993
Appeal Filed On
23-05-2008
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E NEW DELHI) BEFORE SHRI I.P. BANSAL AND SHRI A.K GARODIA I.T.A. NO.2023/DEL./2008 (ASSESSMENT YEAR: 1992-93) ADDL.CIT, RANGE 2, VS. M/S MCORP. GLOBAL PVT. LTD ., GHAZIABAD. D-1, SECTOR 3, NOIDA (PAN/GIR NO.N.A.) AND C.O. NO.44/DEL./2009 (IN ITA NO.2023/DEL./2008) (ASSESSMENT YEAR: 1992-93) SPICE ENFOTAINMENT LTD., VS. ADDL.CIT, RANGE 2, (FORMERLY KNOWN AS GHAZIABAD. MCORPGLOBAL PVT. LTD., NOIDA. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AJAY VOHRA ALONGWITH AVDESH BANS AL, CA REVENUE BY : SHRI MUKESH VERMA, SR.DR ORDER PER A.K. GARODIA, AM : THE APPEAL FILED BY THE REVENUE AND THE CROSS OBJE CTION BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE CIT(A)-XII, NEW D ELHI DATED 07.01.2008. THIS ORDER OF LD.CIT(A) IS IN THE PROCEEDINGS INITIATED BY THE AO CONSEQUENT UPON THE ORDER PASSED BY THE LD.CIT ON 22.03.2004 U/S 263 OF THE I.T. ACT, 1 961. THAT ORDER PASSED BY LD.CIT U/S 263 WAS VACATED BY THE TRIBUNAL VIDE ORDER DATED 17 .4.2009 IN ITA NO.2995/DEL./2004 FOR AY 1992-93 IN ASSESSEES OWN CASE. A COPY OF T HE ORDER OF THE TRIBUNAL CITED SUPRA IS AVAILABLE ON PAGES 96-106 OF THE PAPER BOOK. SI NCE THE ORDER U/S 263 HAS BEEN VACATED BY THE TRIBUNAL, THEREFORE, THE IMPUGNED ASSESSMENT ORDER PASSED AS A CONSEQUENCE TO THAT ORDER OF CIT U/S 263 DOES NOT SURVIVE. HENCE, THE APPEAL FILED BY THE REVENUE AND THE CROSS OBJECTION FILED BY THE ASSESSEE ALSO DO NOT SURVIVE. ITA NO.2023/DEL./2008 & C.O. NO.44/DEL./2009 (A.Y. 1992-93) 2 2. IN THE RESULT, BOTH THE APPEAL AND THE CROSS OBJ ECTION ARE DISMISSED. 3. ORDER PRONOUNCED IN OPEN COURT ON THE CONCLUSION OF THE HEARING ON 12.01.2010 ITSELF. SD/- SD/- (I.P.BANSAL) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SKB DATED, JANUARY 12, 2010. COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XII, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR/ITAT
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