M/s. Sitakiran Construction & Leasing India Ltd., Uttar Pradesh V. Pr. CIT, Moradabad

ITA 3044/DEL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5857 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 27-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARAMITA TRIPATHI
• Assessee Lawyers: PARAMSOUMYA
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NOS.- 3044 & 3045/DEL/2016 ( ASSESSMENT YEARS: 2009-10 & 2010-11) M/S SITAKIRAN CONSTRUCTION & LEASING INDIA LIMITED, ANEJA BHAWAN, BUDAN, UTTAR PRADESH. VS. PR. COMMISSIONER OF INCOME TAX, MORADABAD. PAN NO: AADCS9142H APPELLANT RESPONDENT ASSESSEE BY : SH. PARAMSOUMYA, (ADV.) REVENUE BY : SH. PARAMITA TRIPATHI (CIT DR) DATE OF HEARING : 24.05.2018. DATE OF PRONOUNCEMENT : 30/05/2018. ORDER PER : O.P.KANT, JM THESE APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE A GAINST TWO SEPARATE ORDERS DATED 21/03/2016 PASSED BY THE LD. PR. COMMISSIONER OF INCOME TAX, MORADABAD IN TERMS OF SECTION 263 OF TH E INCOME-TAX ACT, 2 ITA NOS. 3044 & 3045/DEL/2016. M/S SITAKIRAN CONSTRUCTION & LEASING INDIA LTD. 1961 (IN SHORT THE ACT) CANCELLING THE ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER. 2. AT THE OUTSET, BEFORE US THE LEARNED COUNSEL OF THE ASSESSEE SUBMITTED THAT CONSEQUENT TO THE ORDER UNDER SECTIO N 263 OF THE ACT PASSED BY THE COMMISSIONER OF INCOME TAX, THE ASSES SING OFFICER HAS EXAMINED THE ISSUES AS DIRECTED BY THE COMMISSIONER OF INCOME TAX AND PASSED ASSESSMENT ORDER AND THE ASSESSEE IS NOT AGG RIEVED FROM SAID ASSESSMENT ORDERS AND THEREFORE NOT INTERESTED IN P URSUING THE PRESENT APPEALS. 2.1 WHOM THE ASSESSEE IS NOT INTERESTED IN PURSUING THE ABOVE APPEALS; BOTH THESE APPEALS ARE TREATED AS WITHDRAWN AND DIS MISSED AS INFRUCTUOUS. 3. IN THE RESULT, BOTH THE APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30/5/2018. SD/- SD/- AMIT SHUKLA O.P.KANT (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: 30.05.2018 POOJA/- 3 ITA NOS. 3044 & 3045/DEL/2016. M/S SITAKIRAN CONSTRUCTION & LEASING INDIA LTD. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 ITA NOS. 3044 & 3045/DEL/2016. M/S SITAKIRAN CONSTRUCTION & LEASING INDIA LTD.