M/s. Al Hamad Frozen Foods Pvt. Ltd., New Delhi V. CIT, Ghaziabad

ITA 2408/DEL/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69506 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-11-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 21-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS ANURADHA MISRA
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO. .. .2408/DEL/2012 2408/DEL/2012 2408/DEL/2012 2408/DEL/2012 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2007 2007 2007 2007- -- -08 0808 08 M/S AL HAMAD FROZEN FOODS M/S AL HAMAD FROZEN FOODS M/S AL HAMAD FROZEN FOODS M/S AL HAMAD FROZEN FOODS PRIVATE LIMITED, PRIVATE LIMITED, PRIVATE LIMITED, PRIVATE LIMITED, 108, KHAWEAS GI 108, KHAWEAS GI 108, KHAWEAS GI 108, KHAWEAS GIAN, AN, AN, AN, JAMUN WALI GALI, JAMUN WALI GALI, JAMUN WALI GALI, JAMUN WALI GALI, KHURJA, KHURJA, KHURJA, KHURJA, BULANDSHAHR. BULANDSHAHR. BULANDSHAHR. BULANDSHAHR. PAN : PAN : PAN : PAN : AAGCA7212B. AAGCA7212B. AAGCA7212B. AAGCA7212B. VS. VS. VS. VS. COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, GHAZIABAD. GHAZIABAD. GHAZIABAD. GHAZIABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SOMIL AGGARWAL, CA. RESPONDENT BY : MRS. ANURADHA MISRA, CIT-DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWA D.AGRAWA D.AGRAWA D.AGRAWAL, L, L, L, VP VPVP VP : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED COMMISSIONER OF INCOME TAX, GHAZIABAD DATED 16 TH MARCH, 2012 PASSED UNDER SECTION 263 OF THE INCOME-TAX ACT, 1961. 2. AT THE TIME OF HEARING BEFORE US, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE FILED AN APPLICATION SEEKING WITHDRAWAL OF THE APPEAL. LEARNED DR HAD NO OBJECTION. 3. WE, THEREFORE, PERMIT THE ASSESSEE TO WITHDRAW T HE APPEAL FILED BY IT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DEE MED TO BE DISMISSED BEING WITHDRAWN. DECISION PRONOUNCED IN THE OPEN COURT ON 26 TH NOVEMBER, 2013. SD/- SD/- ( (( (RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 26.11.2013 VK. ITA-2408/DEL/2012 2 COPY FORWARDED TO: - 1. APPELLANT : M/S AL HAMAD FROZEN FOODS PRIVAT M/S AL HAMAD FROZEN FOODS PRIVAT M/S AL HAMAD FROZEN FOODS PRIVAT M/S AL HAMAD FROZEN FOODS PRIVATE LIMITED, E LIMITED, E LIMITED, E LIMITED, 108, KHAWEAS GIAN, JAMUN WALI GALI, 108, KHAWEAS GIAN, JAMUN WALI GALI, 108, KHAWEAS GIAN, JAMUN WALI GALI, 108, KHAWEAS GIAN, JAMUN WALI GALI, KHURJA, BULANDSHAHR. KHURJA, BULANDSHAHR. KHURJA, BULANDSHAHR. KHURJA, BULANDSHAHR. 2. RESPONDENT : COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, GHAZIABAD. GHAZIABAD. GHAZIABAD. GHAZIABAD. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR