M/s. Glen Appliances Pvt. Ltd., Faridabad V. CIT, Gurgaon

ITA 2244/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3562 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 15-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST IMPUGNED DATED PASSED
• Section: 143(3); 263

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO.:- 2244/DEL/2015 ASSESSMENT YEAR: 2010-11 O R D E R PER AMIT SHUKLA, J.M. THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 27.3.2015 PASSED BY LD. CIT(CE NTRAL), GURGAON FOR THE ASSESSMENT YEAR 2010-11, U/S 263 OF THE INCOME TAX ACT. 2. BEFORE US LD. COUNSEL FOR THE ASSESSEE SUBMI TTED THAT IN WAKE OF DIRECTION GIVEN BY LD. CIT (A) IN HIS IMPUGNED ORDER U/S 263, REASSESSMENT ORDER HAS BEEN PASSED BY AO U/S 143(3) R.W.S. 263, GLEN APPLIANCES PVT. LTD. 1-34, DLF INDUSTRIAL AREA, PHASE-1 FARIDABAD, PAN AACCK8088R VS. CIT CENTRAL GURGAON (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI A.K. BATRA, CA DEPARTMENT BY : SMT. APARNA KARAM, CIT(DR) DATE OF HEARING 01/02/2018 DATE OF PRONOUNCEMENT 01/02/2018 ITA NO. 2244/DEL/2015 GLEN APPLIANCES PVT. LTD. VS. CIT 2 WHEREIN THE AO VIDE ORDER DATED 23.12.2015 HAS ACCEP TED THE RETURNED INCOME AFTER CARRYING OUT THE DIRECTIONS OF LD. CIT ( A) FOR EXAMINING THE DOCUMENTARY EVIDENCES IN RESPECT OF DEDUCTION U/S 8 0-IC. THUS, HE SUBMITTED THAT ASSESSEE IS NO LONGER AGGRIEVED AGAI NST THE ORDER U/S 263. 3. SINCE ASSESSEE IS NOT AGGRIEVED BY THE IMPU GNED ORDER PASSED U/S 263 ON THE GROUND THAT IN PURSUANCE OF THE SAID ORDER AO AFTER DETAILED EXAMINATION HAS ALLOWED THE CLAIM OF DEDUCTION U/S 80IC, THEREFORE, WE ARE NOT INTERFERING WITH THE SAID ORDER P ASSED BY LD. CIT(A) U/S 263. ACCORDINGLY THE APPEAL OF THE ASSESS EE IS DISMISSED. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST FEBRUARY, 2018. SD/- SD/- (O.P. KANT) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: /02/2018 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT ITA NO. 2244/DEL/2015 GLEN APPLIANCES PVT. LTD. VS. CIT 3 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI