DCIT, New Delhi V. M/s Sheraton Intl. LLC, New Delhi

ITA 4245/DEL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2432 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 01-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D : NEW DELHI BEFORE SHRI AMIT SHUKLA , JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 4244 TO 4247/DEL/2015 (ASSESSMENT YEAR: 2008 - 09 TO 2011 - 12 ) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3(1)(2), INTL, TAXATION, NEW DELHI VS. M/S. SHERATON INTERNATIONAL LLC, C/O M/S. NANGIA & CO, SUITE - 4A, PLAZA M - 6, JASOLA, NEW DELHI (APPELLANT) (RESPONDENT) CORRIGENDUM IN ORDER DATED 11.03.2019 PER BENCH . 1 . IT HAS COME TO OUR NOTICE THAT IN THE ORDER DATED 11/03/ 2019 IN ITA NO. 4244 TO 4247/DEL/2015 FOR ASSESSMENT YEAR 2008 - 09 TO 2011 - 12 CERTAIN TYPOGRAPHICAL ERROR AT PARA NO. 6 HAS CREPT IN WHERE IT HAS BEEN MENTIONED AS UNDER: - 6. THE LEARNED DEPARTMENTAL REPRESENTATIVE REITERATED WHAT IS STATED IN THE ASSESSMENT ORDER WHEREAS THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED THAT ISSUE IS NOT SQUARELY COVERED BY THE DECISION OF THE HONOURABLE DELHI HIGH COURT IN FAVOUR OF THE ASSESSEE IN ASSESSEES OWN CASE. 2 . NOW IT SHALL READ AS UNDER: - 6. THE LEARNED DEPARTMENTAL REPRESENTATIVE REITERATED WHAT IS STATED IN THE ASSESSMENT ORDER WHEREAS THE LEARNED AUTHORISED REPRESENTA TIVE SUBMITTED THAT ISSUE IS NOW SQUARELY COVERED BY THE DECISION OF THE HONOURABLE DELHI HIGH COURT IN FAVOUR OF THE ASSESSEE IN ASSESSEES OWN CASE. 3 . THIS CORRECTION IS MINOR CORRECTION AND THEREFORE DOES NOT PREJUDICE EITHER OF THE PARTIES AND DOES NOT CHANGE THE DECISION OF THE BENCH. 4 . THE REGISTRY IS DIRECTED TO SERVE UPON BOTH THE PARTIES ABOVE CORRIGENDUM WHICH WILL SUBSTITUTE RELEVANT PARAGRAPHS IN THE ORDER PASSED BY THE COORDINATE BENCH . THE PARTIES ARE DIRECTED TO BRI NG THE PAGE | 2 SAME TO THE NOTICES OF VARIOUS CONCERNED AUTHORITIES AND HONBLE COURTS , WHEREVER THIS ORDER IS REFERRED. - S D / - - S D / - ( AMIT SHUKLA ) (PRASHANT MAHARISHI JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 3 / 03 / 2019 COPY FORWARDED TO 1 . APPLICANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI