Heidrick & Struggles Singapore PTE Ltd., Gurgaon V. DCIT, CPC, Banglore

ITA 434/DEL/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0693 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2018-2019
• Appeal Filed On: 24-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL
• Section: 143(1); 154

Judgement Text

IN THE INCOME TAX APP ELLATE TRIBUNAL DELHI BENCH FRIDAY NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.434/DEL/2020 ASSESSMENT YEAR : 2018-19 HEIDRICK & STRUGGLES SINGAPORE PTE LIMITED, FLOOR NO. 10, BUILDING NO. 9B, DLF CYBER CITY, PHASE 3, GURGAON. HARYANA -122002 (PAN: AADCH9407L) DCIT, CPC, BANGALORE, KARNATAKA - 560100 (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI RISHABH MALHOTRA, CA RESPONDENT BY: SHRI M. BARANWAL, SR. DR ORDER PER G.S. PANNU, VICE PRESIDENT THE CAPTIONED APPEAL WAS FILED BY THE ASSESSEE AGA INST THE ORDER OF THE CITI(A) DATED 27TH NOVEMBER, 2019 AGGRIEVED WITH TH E DEMAND RAISED AS A CONSEQUENCE OF PROCESSING CARRIED OUT UNDER SECTION 143(1) OF THE INCOME-TAX ACT, 1961 DONE BY THE CENTRAL PROCESSING CENTRE VIDE ORD ER DATED 13TH JUNE, 2019 PERTAINING TO ASSESSMENT YEAR 2018-19. 2. IT HAS BEEN EXPLAINED BY THE LEARNED REPRESENTAT IVE THAT APART FROM CONTESTING THE GRIEVANCE IN APPEAL BEFORE THE TRIBUNAL, THE AS SESSEE HAD ALSO FILED A RECTIFICATION APPLICATION UNDER SECTION 154 OF THE ACT WITH THE CPC FOR RECTIFICATION OF A MISTAKE WHICH HAS RESULTED IN THE IMPUGNED DEMAND . SUBSEQUENT TO THE FILING OF THE APPEAL, IT IS SUBMITTED BEFORE US THAT VIDE ORD ER DATED 19 TH SEPTEMBER, 2019, THE ITA 434/DEL/2020 ASSESSMENT YEAR 2018-19 2 CPC HAS RECTIFIED THE MISTAKE AND, AS A CONSEQUENCE THEREOF, THE GRIEVANCE STATED IN THE CAPTIONED APPEAL NO LONGER SURVIVES. 3. THE AFORESAID FACTUAL MATRIX IS NOT DISPUTED; AN D, ACCORDINGLY, THE LEARNED COUNSEL IS QUITE JUSTIFIED IN STATING THAT THE INST ANT APPEAL HAS BECOME INFRUCTUOUS. 4. IN VIEW OF THE AFORESAID DISCUSSION, THE CAPTION ED APPEAL OF THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. 5. STATISTICALLY, THE APPEAL OF THE ASSESSEE IS TRE ATED AS DISMISSED. ABOVE DECISION WAS DICTATED AND PRONOUNCED IN THE COURT IN THE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF THE VIRTUAL H EARING ON 12TH JUNE, 2020. SD/- SD/- [ SUDHANSHU SRIVASTAVA ] [ G.S. PANNU ] JUDICIAL MEMBER VICE PRESIDENT DATED: 12 TH JUNE, 2020 VIVEK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR