M/s. Mapsko Builders Pvt. Ltd., New Delhi V. CIT (Central), Gurgaon

ITA 4458/DEL/2012

• Counselvise Citation: 445820114 RSA 2012
• Duration Of Justice: 2 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 26-05-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 17-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GUNJAN PRASHAD
• Assessee Lawyers: SAURABH SRIVASTAVA
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. N.K.SAINI , ACCOUNTANT MEMBER I.T.A .NO. - 4458 /DEL/201 2 (ASSESSMENT YEAR - 200 7 - 0 8 ) MAPSKO BUILDERS PVT. LTD., 52, NORTH AVENUE ROAD, WEST PUNJAB BAGH, NEW DELHI. PAN - AADCM5296L (APPELLANT) VS CIT(CENTRAL), 4 TH FLOOR, HSIDC BUILDING, UDYOG VIHAR, PHASE - V, GURGAON (RESPONDENT) APPELLANT BY SH. SAURABH SRIVASTAVA, CA RESPONDENT BY SH. GUNJAN PRASHAD, CIT DR ORDER PER DIVA SINGH, JM THE ASSESSEE SEEKS TO WITHDR A W THE APPEAL FILED ON 17.08.2012 ASSAILING THE CORRECTNESS OF THE ORDER DATED 1 8 .06.2012 PASSED BY THE CIT( CENTRAL ), GURGAON U/S 263 IN 2007 - 08 ASSESSMENT YEAR ON THE GROUND THAT NO ADDITION HAS BEEN MADE BY THE AO PURSUANT TO THE R EVISIONARY ORDER. I N SUPPORT OF THE SAID CLAIM, LD. AR FILED COPY OF THE ORDER DATED 31.03.2014 PASSED U/S 143(3)/ 263 IN THE CASE OF THE A SSESSEE FOR 2007 - 08 ASSESSMENT YEAR. CONSIDERING THE ORIGINAL ORDER PASSED U/S 153A(1)(B) R.W.S 143(3) DATED 26.12.2011 AND THE ORDER PASSED U/S 143(3)/263 DATED 31.03.2014 WHEREIN NO ADDITION WAS MADE THE LD. CIT DR CONSIDERING THAT THE CORRECTNESS OF TH E RODER U/S 263 IS NOT ASSAILED BY THE ASSESSEE HAD NO OBJECTION IF THE ASSESSEE SEEKS NOT TO PRESS, THE APPEAL FILED. 2. IN THE AFORE - MENTIONED PECULIAR FACTS AND CIRCUMSTANCES, THE APPEAL OF THE ASSESSEE IS DISMISSED AS INFRUCTUOUS AS THE L D . AR STATES THAT THE ASSESSEE DOES NOT WANT TO PRESS THE SAME . THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING. 3 . IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. TH E ORDER IS PRONOUNCED IN THE OPEN COURT ON 29 TH OF MAY, 2015. SD/ - SD/ - ( N.K.SAINI ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29 /05/2015 * AMIT KUMAR * DATE OF HEARING 2 6 .0 5 .2015 DATE OF PRONOUNCEMENT 29.05.2015 I.T.A .NO. - 4458 /DEL/2012 PAGE 2 OF 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI I.T.A .NO. - 4458 /DEL/2012 PAGE 3 OF 3