Mr. Vijay Kumar Jindal, New Delhi V. ACIT, New Delhi

ITA 4032/DEL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 4176 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 22-04-2010
• Assessment Year: 2000-2001
• Appeal Filed On: 01-10-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K GAUTAM
• Assessee Lawyers: SSH AJAY VOHRA
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `E: NEW DELHI BEFORE SHRI C.L.SETHI, JM & SHRI SHAMIM YAHYA, AM I.T. A. NO.4032/DEL OF 2009 ASSESSMENT YEAR: 2000-01 MR. VIJAY KUMAR JINDAL, VS ACIT, CIRCLE 23(1), W-22, GREATER KAILASH, PART 1, NEW DELHI. NEW DELHI. APPELLANT RESPONDENT APPELLANT BY: S/SH. AJAY VOHRA & SUMIT JAIN RESPONDENT BY: SHRI M.K. GAUTAM ORDER PER C.L. SETHI, JM: THE ASSESSEE IS IN APPEAL AGAINST THE ORDER DATED 7 .8.2009 PASSED BY THE LD. CIT(A) IN THE MATTER OF ASSESSMENT U/S 154 OF THE INCOME-TAX ACT, 1961 (THE ACT) FOR ASSTT. YEAR 2000-01 ON AN APPLIC ATION FILED BY THE ASSESSEE U/S 154 OF THE ACT IN CONNECTION WITH THE AOS ORDER DATED 5.5.2009 PASSED BY THE AO GIVING APPEAL EFFECT TO THE ORDER OF THE TRIBUNAL PERTAINING TO THE ASSTT. YEAR 2000-01. THE ASSESSEE FILED A R ECTIFICATION APPLICATION VIDE LETTER DATED 9.5.2009, SEEKING CERTAIN RECTIFICATIO N TO THE AOS ORDER DATED 5.5.2009 GIVING APPEAL EFFECT TO THE TRIBUNALS ORD ER, RESTORING AOS ORDER, AND SETTING ASIDE THE ORDER OF CIT(A) IN AN APPEAL FILED BY THE REVENUE. THIS 2 APPLICATION FILED BY THE ASSESSEE WAS REJECTED BY T HE AO BY OBSERVING THAT THERE WAS NO MISTAKE THAT COULD BE RECTIFIABLE U/S 154 OF THE ACT. BEING AGGRIEVED, ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A), WHO UPHELD THE ACTION OF THE AO IN REJECTING THE ASSESSEES APPLIC ATION FILED U/S 154 OF THE ACT. STILL AGGRIEVED, THE ASSESSEE PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 2. AT THE TIME OF HEARING OF THIS APPEAL, LEARNED C OUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ASSESSEE INTENDS TO WITHDRAW THE PRESENT APPEAL. LEARNED DR WAS ALSO HEARD. 3. IN THE LIGHT OF THE STAND TAKEN BY THE ASSESSEE TO WITHDRAW THIS APPEAL, WE DISMISS THE APPEAL. EVEN OTHERWISE ON MERIT, AF TER CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, AND THE DETAILED REA SONS GIVEN BY THE LD. CIT(A) IN HIS ORDER, WE DO NOT FIND ANY MERIT IN TH IS APPEAL FILED BY THE ASSESSEE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT ON T HE 22 ND APRIL, 2010 IMMEDIATELY AFTER THE HEARING WAS OVER. (SHAMIM YAHYA) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: APRIL , 2010 VIJAY 3 COPY TO: 1. APPELLANT. 2. RESPONDENT. 3. CIT 4. CIT(A)-XXIII, NEW DELHI 5. DR ASSISTANT REGISTRAR