ITO, WARD- 4(5), GURGAON V. VEENA MAITRA, GURGAON

ITA 4942/DEL/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5254 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 02-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KATOCH SENIOR
• Assessee Lawyers: PRAVESH SHARMA
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E : NEW DELHI) BEFORE HONBLE VICE PRESIDENT, SHRI G.D. AGRAWAL AND SHRI KULDIP SINGH, JUDICIAL MEMBER EARLY HEARING APPLN.NO.184/DEL/2019 (IN ITA NO.4942/DEL./2017) (ASSESSMENT YEAR : 2011-12) AND ITA NO.4942/DEL./2017 (ASSESSMENT YEAR : 2011-12) ITO, WARD 4 (5), VS. SMT. VEENA MAITRA, GURUGRAM. D 95, VIPUL WORLD SEC-48, SOHANA ROAD, GURGAON. (PAN :AGBPM9822D) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PRAVESH SHARMA, ADVOCATE REVENUE BY : SHRI AMIT KATOCH, SENIOR DR DATE OF HEARING : 17.05.2019 DATE OF ORDER : 17.05.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : EARLY HEARING APPLICATION NO.184/DEL/2019 DATED 10 .05.2019 IS HEREBY ALLOWED KEEPING IN VIEW THE FACT THAT ORD ER UNDER SECTION 263 OF THE INCOME-TAX ACT, 1961 PASSED BY THE COMMI SSIONER OF INCOME-TAX ON THE BASIS OF WHICH IMPUGNED ADDITION IS MADE, HAS ITA NO.4942/DEL/2017 2 SINCE BEEN QUASHED BY THE TRIBUNAL, IT IS A FIT CAS E TO GRANT THE EARLY HEARING, HENCE HEREBY GRANTED. SO, THE BENCH IS PR OCEEDED TO DECIDE THE AFORESAID APPEAL BY TODAY ITSELF. 2. KEEPING IN VIEW THE FACT THAT VIDE ORDER DATED 1 1.05.2017 PASSED BY THE COORDINATE BENCH OF THE TRIBUNAL IN I TA NO.1697/DEL/2016 IN THE CASE OF VEENA MAITRA VS. PR .CIT FOR AY 2011-12, ORDER PASSED BY THE COMMISSIONER OF INCOME -TAX UNDER SECTION 263 OF THE INCOME-TAX ACT, 1961 HAS BEEN QU ASHED, THE PRESENT APPEAL CHALLENGING THE ORDER PASSED BY THE AO U/S 143 (3) AND CONSEQUENT APPEAL BEFORE THE LD. CIT (A) PURSUA NT TO THE ORDER PASSED BY THE COMMISSIONER DATED 19.12.2015 U/S 263 OF THE ACT, IS NOT SUSTAINABLE HAVING BEEN BECOME INFRUCTUOUS, HENCE PRESENT APPEAL IS ORDERED TO BE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 17 TH DAY OF MAY, 2019 AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- (G.D. AGRAWAL) (KULDIP SINGH) VICE PRESIDENT JUDICIAL MEMBE R DATED THE 17 TH DAY OF MAY, 2019 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A) 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.