Hemant Kumar Sharma, New Delhi V. ITO, New Delhi

ITA 340/DEL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3227 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 02-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 20-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - SMC NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO.340/DEL/2017 ASSESSMENT YEAR : 2009-10 HEMANT KUMAR SHARMA 66, UDAI PARK NEW DELHI PAN AGOPS7779L VS. ITO WARD-13 (1) NEW DELHI. (APPELLANT) (RESPONDENT) PER BHAVNESH SAINI, JUDICIAL MEMBER ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(A) XVI, DELHI DATED 29 TH JANUARY, 2014 FOR ASSESSMENT. YEAR 2009-10. 2. ACCORDING TO AUTHORIZED REPRESENTATIVE, THE APP EAL IS TIME BARRED BY 1010 DAYS BECAUSE APPEAL IS FILED ON 20 TH JANUARY, 2017 WHEREAS AS PER COLUMN NO. 9 THE ORDER APPEALED WAS SERVED UPO N ASSESSEE ON 15 TH FEBRUARY, 2014. ASSESSEE FILED APPLICATION FOR COND ONATION OF DELAY. 3. LD. COUNSEL FOR ASSESSEE SUBMITTED THAT EAR LIER THE DEPARTMENTAL APPEAL IN ITA NO. 2264/DE/2014 AND CROSS OBJECTION NO. 19/DEL/2015 WERE DISPOSED OFF BY THE TRIBUNAL FOR THE SAME YEAR VIDE ORDER DATED ASSESSEE BY : SHRI SAUBHAGYA AGGARWAL, ADVOCATE DEPARTMENT BY: MS. BEDOBANI, SR. DR DATE OF HEARING 03/05/2017 DATE OF PRONOUNCEMENT 03/05/2017 ITA NO. 340/DEL/2017 HEMANT KUMAR SHARMA VS ITO PAGE 2 OF 3 29 TH SEPTEMBER, 2016 WHEREBY THE APPEAL OF THE REVENUE AND CROSS OBJECTION OF ASSESSEE HAS BEEN DISMISSED. COPY OF T HE ORDER IS PLACED ON RECORD. IT IS MENTIONED IN THE ORDER THAT ASSESSEE DID NOT PRESS THE CROSS OBJECTION. THE SAME WAS DISMISSED AS NOT PRESSED. L D. COUNSEL FOR ASSESSEE ADMITTED THAT THE GROUND OF APPEAL RAISED IN THE PRESENT APPEAL ARE SAME AS HAD BEEN RAISED IN THE CROSS OBJ ECTION NO. 19/DEL/2015 WHICH WAS DISMISSED AS NOT PRESSED. 4. LD. COUNSEL FOR ASSESSEE WAS THEREFORE DIR ECTED TO EXPLAIN AS TO HOW THE APPEAL OF ASSESSEE IS MAINTAINABLE WHEN ON THE SAME CAUSE OF ACTION THE CROSS OBJECTION WAS NOT PRESSED AND WAS DISMISSED BY THE TRIBUNAL. 5. LD. COUNSEL FOR ASSESSEE IN VIEW OF THE ABO VE SUBMITTED THAT APPEAL HAS BEEN INCORRECTLY FILED AND HE HAS SUBMIT TED THAT THE SAME MAY BE DISMISSED AS WITHDRAWN. ENDORSEMENT TO THE S AME EFFECT IS ALSO MADE IN FORM NO. 36. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON 3.5.2017. SD/- ( BHAVNESH SAINI ) JUDICIAL MEMBER DATED: 3.5.2017 *VEENA* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. PRINCIPAL CIT 4. CIT(A) ITA NO. 340/DEL/2017 HEMANT KUMAR SHARMA VS ITO PAGE 3 OF 3 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR