M/s. Somdatt Landmark Hotels & Recreations Pvt. Ltd., Kolkata V. DCIT, Kanpur

ITA 2226/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5077 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 12-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Section: 43B; 153A

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH G, NEW DELHI BEFORE : SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER ITA NO. 2226/DEL/2017 ASSESSMENT YEAR: 2011-12 SOMDATT LANDMARK HOTELS & RECREATIONS PVT. LTD., GAJRAJ CHAMBERS, 2B, 2 ND FLOOR, 26B/2, TOPSIA ROAD (SOUTH) KOLKATA. PAN- AAOCS1821N (APPELLANT) VS. DCIT, CENTRAL CIRCLE - 2, KANPUR. (RESPONDENT) APPELLANT BY SH. TARUN ROHATGI, C.A. RESPONDENT BY SH. S.S. RANA, CIT/DR ORDER PER AMIT SHUKLA, J.M. DURING THE COURSE OF HEARING, THE LD. AR OF THE AS SESSEE SUBMITTED AT THE OUTSET THAT THE PRESENT APPEAL ORIGINATES OUT OF TH E ORDER U/S. 154, CHALLENGING THE IMPUGNED DISALLOWANCES OF RS.9,36,000/- AND RS.3,45 ,000/- MADE U/S. 43B ON ACCOUNT OF GRATUITY PAID AND LEAVE ENCASHMENT. HOWE VER, SINCE THESE DISALLOWANCES HAVE BEEN DELETED BY THE LD. CIT(A) I N APPEAL PREFERRED AGAINST THE ORIGINAL ASSESSMENT ORDER U/S. 153A /143(3), THE GR IEVANCE OF THE PRESENT APPEAL STANDS COLLAPSED. THEREFORE, THE APPELLANT DOES NOT WISH TO PRESS THIS APPEAL AND DATE OF HEARING 06.11.2019 DATE OF PRONOUNCEMENT 06.11.2019 ITA NO. 2226/DEL/2017 2 SEEKS PERMISSION TO WITHDRAW THE SAME. THE LD. DR H AS NO OBJECTION ON THE REQUEST OF THE LD. AR. HENCE, THE APPEAL IS DISMISS ED AS WITHDRAWN. IN THE RESULT, THE APPEAL IS DISMISSED AS INDICATE D ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH NOVEMBER, 2019. SD/- SD/- (O.P. MEENA) (AMIT SH UKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH NOV., 2019 *AKS*