HT Media Ltd., New Delhi V. DCIT, New Delhi

ITA 2277/DEL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 52530 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-08-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 14-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI K.G. BANSAL, ACCOUNTANT MEMBER ITA NO.2277/DEL/2010 ASSESSMENT YEAR : 2006-07 HT MEDIA LTD., 18-20, K.G. MARG, NEW DELHI. PAN : AABCH3165P VS. DCIT, CIRCLE 12 (1), CR BUILDING, IP ESTATE, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ROHIT GARG, ADVOCATE REVENUE BY : NONE ORDER PER I.P. BANSAL, JUDICIAL MEMBER THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE OR DER DATED 26 TH FEBRUARY, 2010 PASSED BY CIT UNDER THE PROVISIONS OF SECTION 263 OF INCOME-TAX ACT, 1961 (THE ACT). LD. CIT HAS EXERCISED POWERS U/S 263 AGAINST THE ASSESSMENT ORDER PASSED BY THE ASSE SSING OFFICER DATED 3 RD DECEMBER, 2008 U/S 143 (3) OF THE ACT IN RESPECT OF THE IMPUGNED ASSESSMENT YEAR 2006-07. AT THE TIME OF H EARING, IT WAS SUBMITTED BY LD. AR THAT THE ASSESSING OFFICER HAS ALREAD Y PASSED ORDER IN PURSUANCE OF DIRECTIONS ISSUED BY CIT U/S 263 O F THE ACT AND HE HAS PLACED BEFORE US A COPY OF THE SAID ORDER WHICH IS DATED 27 TH OCTOBER, 2010. HE SUBMITTED THAT THE ASSESSEE HAVING ACC EPTED THE SAID ASSESSMENT ORDER, THE APPEAL FILED BY THE ASSESSEE HAS B ECOME INFRUCTUOUS AND SHOULD BE PERMITTED TO BE WITHDRAWN B EING CONSEQUENT TO ORDER PASSED BY THE ASSESSING OFFICER U/S 143 (3) OF THE ACT. ITA NO.2277/DEL/2010 2 2. HOWEVER, AN APPLICATION FOR ADJOURNMENT HAS BEEN PLACED BY LD. CIT, DR, WHO WAS NOT PRESENT AT THE TIME OF HEARING. THEREFORE, AS THE ASSESSEE IS SEEKING ONLY WITHDRAWAL OF THE APPEAL FILED B Y IT, WE PROCEEDED TO DECIDE THE PRESENT APPEAL EX PARTE QUA THE DEPARTMENT. 3. THE APPEAL, AS REQUESTED BY THE LD. AR, IS PERMITTE D TO BE WITHDRAWN AND IS DISMISSED AS WITHDRAWN. 4 IN THE RESULT, THE APPEAL IS DISMISSED IN THE MANNER A FORESAID. THE ORDER PRONOUNCED IN THE OPEN COURT ON 05.08.20 11. SD/- SD/- [K.G. BANSAL] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 05.08.2011. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES ITA NO.2277/DEL/2010 3 DATE OF DICTATION 02.08.2011 DATE OF PRESENTATION OF THE DRAFT ORDER TO THE MEMBER 02.08.2011 DATE OF RETURN FROM THE BENCH AFTER PRONOUNCEMENT &SIGNING DATE OF DISPATCH OF THE ORDER TO THE BENCH