Hike Ltd, Delhi V. ACIT, Circle-11(2), New Delhi

ITA 4756/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0974 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 26-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: TARIQUE KALIM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. NO.4756/DEL/2017 ASSESSMENT YEAR 2013-14 HIKE LTD., WORLDMARK 1 4 TH FLOOR, TOWER- A, ASSET AREA NO.11, HOSPITALITY, DISTRICT-IGI AIRPORT, NEW DELHI. V. ACIT, CIRCLE-11(2), NEW DELHI. TAN/PAN: AAHCM5054A (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI NITIN SHARMA, ADV. RESPONDENT BY: SHRI TARIQUE KALIM, CIT-DR DATE OF HEARING: 17 12 2020 DATE OF PRONOUNCEMENT: 17 12 2020 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 19.05.2017 PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS)-IV, NEW DELHI FOR THE ASSESSMENT YEAR 2013-14. 2. DURING THE COURSE OF VIRTUAL HEARING, AT THE OUT SET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE HAS INST RUCTION TO WITHDRAW THIS APPEAL AND FURNISHED A COPY OF REQUES T LETTER OF THE ASSESSEE DATED 7.12.2020 WHICH IS PLACED ON RE CORD. 3. IN HIS RIVAL SUBMISSIONS, LEARNED DEPARTMENT REPRESENTATIVE DID NOT OBJECT IF THE APPEAL OF THE ASSESSEE IS I.T.A. NO.4756/DEL/2017 2 DISMISSED AS WITHDRAWN. 4. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PA RTIES AND THE MATERIAL AVAILABLE ON RECORD, IT IS NOTICED THA T THE ASSESSEE- COMPANY FURNISHED A LETTER DATED 7.12.2020 STATING THEREIN AS UNDER: THE INSTANT APPEAL WAS FILED AGAINST THE ORDER OF CIT(A) WHO HAD DISMISSED THE APPEAL IN LIMINE, AS THE APPEAL WAS N OT FILED ELECTRONICALLY BUT PHYSICALLY ON 26.04.2016. PURSUANT TO THE FILIN G OF THE APPEAL SUBSEQUENTLY BY ELECTRONIC MEANS, THE CIT(A) HEARD THE APPELLANT COMPANY. APPEAL AGAINST THE SUBSEQUENT ORDER OF THE CIT(A) I S ALSO NOW PENDING BEFORE THE HON'BLE ITAT, DELHI. IN THE CIRCUMSTANCES DIE INSTANT APPEAL IS INFRUCTU OUS AND YOUR HONOURS MAY PLEASE PERMIT THE WITHDRAWAL OF THIS APPEAL. 5. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL OF T HE ASSESSEE AS WITHDRAWN. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH DECEMBER, 2020. SD/- SD/- [O.P. KANT] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH DECEMBER, 2020 PKK: COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR