SRF Ltd., Gurgaon V. DCIT-LTU, New Delhi

ITA 3008/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6283 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 26-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reopening of assessment

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 3008/DEL/2016 ASSTT. YEAR: 2007-08 O R D E R PER AMIT SHUKLA, J.M IN THE AFORESAID APPEAL, LD. COUNSEL FOR THE ASSESEE SUBMITTED THAT THE LD. CIT(A) HAS DELETED THE ENTIRE ADDITION / DISALLOWANCES MADE AND ASSESSEE IN ITS APPEAL HAS ONLY CHALLENGED THE REOPENING OF ASSESSMENT U/S 148. SINCE DEPARTMENT IS NOT PREFERRED ANY APPEAL BEFORE THE TRIBUNAL, THEREFORE, THE LEGAL ISSUES RAISED HAVE BECOME INFRUCTOUS. ACCORDINGLY, APPEAL OF THE ASSESSEE SHOULD BE DISMISSED AS INFRUCTOUS. LD. DR COULD NOT CONTROVERT THAT THE DEPARTMENT HAS NOT FILED ANY APPEAL DESPITE OPPORTUNITY WAS GIVEN BY THIS BENCH TO FIND SRF LTD., UNITECH CREST, GREENWOOD CITY, BLOCK-C, SECTOR-45, GURGAON 122003 PAN AAACS0206P VS. DCIT - LTU CIRCLE-1, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY: MS. GARGI SETHEE, ADV. DEPARTMENT BY : SHRI SURENDER PAL, SR. DR DATE OF HEARING 02 /05 /201 9 DATE OF PRONOUNCEMENT 0 2 / 0 5 /201 9 2 OUT THE STATUS OF THE APPEAL. IN VIEW OF THE AFORESAID FACTS, ASSESSEES APPEAL IS DISMISSED AS INFRUCTOUS. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 ND MAY, 2019. SD/- SD/- (L.P. SAHU) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 02/05/2019 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI