Wal-Mart India Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 2344/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3637 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Delhi
• Assessment Year: 2012-2013
• Appeal Filed On: 19-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G : NEW DELHI BEFORE SHRI AMIT SHUKLA , JUDICIAL MEMBER AND DR. B.R.R. KUMAR , ACCOUNTANT MEMBER I TA NO . 2344 / DEL/ 2017 A SSTT. Y EAR : 2012 - 13 PAN NO. AADCB2110L O R D E R PER DR. B.R.R. KUMAR, AM THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED BY THE LD. CIT (A) VIDE ORDER DATED 13.01.2017 ON TECHNICAL GROUNDS THAT THE ASSESSEE HAS FIL ED THE APPEAL MANUALLY INSTEAD OF ELECTRONIC FORM USING E - FILING PORTAL. 2. DURING THE HEARING, IT WAS BROUGHT TO OUR NOTICE THAT THE ASSESSEE FILED APPEAL BEFORE THE LD. CIT (A) ELECTRONICALLY ALONGWITH CONDONATION OF DELAY. THE DELAY WAS CONDONED BY T HE LD. CIT (A) AND THE MATTER HAS BEEN ADJUDICATED ON MERITS. THE ASSESSEE SOUGHT TO WITHDRAW THE APPEAL AS NON - MAINTAINABLE AT THIS JUNCTURE. LD. DR HAS NOT OBJECTED FOR WAL - MART INDIA PRIVATE LIMITED E - 20, FIRST & SECOND FLOOR, HAUZ KHAS, NEW DELHI - 110 016 VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 27(1) NEW DELHI. (APPELLANT) (RESPONDENT ) ASSESSEE BY : SHRI NIKHIL TANDON, CA, SHRI RISHABH MALHOTRA, AR DEPARTMENT BY: SHRI N.K. BANSAL, SR. DR DATE OF HEARING 27 /08 /201 9 DATE OF PRONOUNCEMENT 27 / 08 /2019 2 WITHDRAWAL OF THE APPEAL AND HENCE THE APPEAL IS HEREBY DISMISSED AS WITHDRAWN. 3. I N THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 27/08/2019) SD/ - SD/ - ( AMIT KUMAR ) ( DR. B.R.R. KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27 / 08 /2019 COPY FORWARDED TO 1 . APPLICANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI