Mr Raj Kumar Goel, Noida V. Pr. CIT, Noida

ITA 2213/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4242 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 25-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHEFALI SWAROOP
• Section: 143(3); 263

Judgement Text

1 I. T. APPEAL NO. 2213/DEL/2016 ASSESSMENT YEAR : 201112. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES: E NEW DELHI ] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER. I. T. APPEAL NO. 2213/DEL/2016 ASSESSMENT YEAR : 201112. MR. RAJ KUMAR GOEL, PR. COMMISSIONER M/S. GOEL KIRANA STORE, VS. OF INCOME TAX, VILL. BHANGEL, SUNARO WALI GALI, N O I D A. BHARAT MARKET, OPP. P.N.B., N O I D A 201 304. PAN : AJQPG 8281 Q (APPELLANT) (RESPONDENT) ASSESSEE BY : MR. SUBHASH CHAND AGARWAL, C. A.; [ WRITTEN SUBMISSIONS ]; DEPARTMENT BY : MS. SHEFALI SWAROOP CIT [DR]; DATE OF HEARING : 25.09.2017 DATE OF PRONOUNCEMENT : 25.09.2017 O R D E R . PER BHAVNESH SAINI, J. M. : THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. PR. CIT, NOIDA, DATED 07 TH MARCH, 2016 UNDER SECTION 263 OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2011-12. 2 I. T. APPEAL NO. 2213/DEL/2016 ASSESSMENT YEAR : 201112. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN PURSUANCE OF THE ORDER UNDER SECTION 263 OF THE INCOME TAX ACT, THE ASSESSING OFFICER PASSED FRESH ASSESSMENT ORDER UNDER SECTION 143(3) / 263 OF THE INCOME TAX ACT DATED 27 TH DECEMBER, 2016, WHEREBY THE ASSESSEE AGREED FOR TWO SIMILAR ADDITIONS AND ASSESSMENT ORDERS HAVE BEEN COMPLETED. HE HAS ALSO SUBMITTED THAT THE APPEAL FILED AGAINST THE ORDER UNDER SECTION 263 OF THE INCOME TAX ACT HAS BECOME INFRUCTUOUS, THEREFORE, ASSESSEE DO NOT WANT TO PRESS THE APPEAL. THE REQUEST IN WRITING ON THE SAME LINE DATED 25 TH SEPTEMBER, 2017 IS ALSO PLACED ON RECORD. 3. IN VIEW OF THE ABOVE, THE APPEAL OF THE ASSESSEE IS DISMISSED, AS NOT PRESSED. 4 THE ORDER IS PRONOUNCED IN THE OPEN COURT IMMEDIATELY AFTER THE HEARING ON : 25 TH SEPTEMBER, 2017. SD/- SD/- ( L. P. SAHU ) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : THE 25 TH SEPTEMBER, 2017. *MEHTA* 3 I. T. APPEAL NO. 2213/DEL/2016 ASSESSMENT YEAR : 201112. COPY OF THE ORDER FORWARDED TO :- 1. APPELLANT; 2. RESPONDENT; 3. CIT; 4. CIT (APPEALS); 5. DR, ITAT, ND. BY ORDER ASSISTANT REGISTRAR 4 I. T. APPEAL NO. 2213/DEL/2016 ASSESSMENT YEAR : 201112. DATE DRAFT DICTATED ON 25.09.2017 DRAFT PLACED BEFORE AUTHOR 25.09.2017 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 25.09.2017 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 25.09.2017 APPROVED DRAFT COMES TO THE SR.PS/PS 26.09.2017 KEPT FOR PRONOUNCEMENT ON 26.09.2017 FILE SENT TO THE BENCH CLERK 26.09.2017 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER. 5 I. T. APPEAL NO. 2213/DEL/2016 ASSESSMENT YEAR : 201112.