ACIT, Circle-27(2), New Delhi V. YKK India P.Ltd, New Delhi

ITA 4679/DEL/2017

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121175 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 25-09-2023
• Assessment Year: 2006-2007
• Appeal Filed On: 18-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No. 4679/Del/2017 (Assessment Year : 2006-07) ACIT Circle – 27(2) New Delhi PAN No. AAACY 0201 G Vs. YKK India Pvt. Ltd. R-13/14, LGF Ansal Chamber-II, 6, Bhikaji Kama Place, New Delhi – 110 066 (APPELLANT) (RESPONDENT) Assessee by Shri Nageshwar Rao, Adv. Revenue by Shri H. K. Choudhary, CIT-D.R. Date of hearing: 26.09.2023 Date of Pronouncement: 26.09.2023 PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the Revenue against the order of the Ld. Commissioner of Income Tax (Appeals) – 13, New Delhi (‘CIT(A)’ in short) dated 30.01.2017 for Assessment Year 2006-07 in question. 2. When the matter was called for hearing, it was found that the Revenue has filed two appeals namely ITA No.4408/Del/2017 and the captioned appeal ITA No.4679/Del/2017 arising from the same First Appellate order for the A.Y. 2006-07 in question. These two appeals listed for hearing today, seem to have been filed by the Revenue for the same cause of action. These facts were confronted to the Revenue. The Learned CIT-D.R. for the Revenue on being confronted, readily agreed that one of the two appeals requires to be treated as infructuous. ITA No.4679/Del/2017 ACIT vs. YKK India Pvt. Ltd. 2 3. In the light of discussion in course of hearing, the captioned ITA No.4679/Del/2017 is treated as infructuous. The other appeal namely ITA No.4408/Del/2017 thus survives for adjudication to safeguard the interest of the Revenue. The withdrawal of captioned appeal thus does not cause any prejudice to the interest of Revenue but rather seeks to weed out inadvertent double institution of appeal by the Revenue against the same grievance. 4. Hence, the captioned appeal of the Revenue is dismissed as infructuous. Order was pronounced in the open court on 26.09.2023 Sd/- Sd/- (CHALLA NAGENDRA PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 26.09.2023 Priti Yadav, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI