UOPLLC, V. Addl. Director of I. Tax,

ITA 242/DEL/2006

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6568 (ITAT-DELHI)
• Duration Of Justice: 10 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 05-01-2016
• Assessment Year: 2001-2002
• Appeal Filed On: 23-01-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R S NEGI
• Assessee Lawyers: S K AGGRAWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH , JUDICIAL MEMBER ITA NO. 242 / DEL/20 06 AY: 20 01 - 02 UOP LIC VS. ADIT, INTERNATIONAL TAXATION C/O PRICEWATERHOUSECOOPERS CIRCLE 2(2) SUCHETA BHAWAN, GATE NO.2 NEW DELHI 11 A, VISHNU DIGAMBAR MARG NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SK AGGRAWAL, C.A. RESPONDENT BY : SH. R.S.NEGI, SR.D.R. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS ASSESSEE S APPEAL IS POSTED BEFORE US IN PURSUANCE OF THE ORDER OF THE HON BLE DELHI HIGH COURT IN CASE NO. 1324/2007 JUDGEMENT DT. 7.9.2012. 2. AFTER PERUSING THE JUDGEMENT OF THE HON BLE HIGH COURT, WE FIND THAT THIS CASE HAS BEEN WRONGLY POSTED BEFORE US. THE HON BLE HIGH COURT HAS NOT REMITTED THE ISSUE THAT AROSE IN THIS APPEAL TO THE FILE OF THE TRIBUNAL. IN FACT IT HAD DECIDED THIS ISSUE IN FAVOUR OF THE ASSESSEE. THUS, WE DISMISS THIS APPEAL AS INFRUCTUOUS. ITA NO. 242 /DEL/20 06 A.Y. 20 01 - 02 M/S UOP LIC, N.DELHI . 2 3 . IN THE RESULT ASSESSEE S APPEAL IS DISMISSED AS W R O N G L Y R E S T O R E D . ORDER PRONOUNCED IN THE OPEN COURT ON 0 1 S T MARCH, 2016 . S D / - S D / - ( KULDIP SINGH ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 0 1 S T MARCH, 2016 MANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR