Malibu Estate Pvt. Ltd., New Delhi V. Pr, CIT-4, New Delhi

ITA 510/DEL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9661 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 12-05-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263; 153

Judgement Text

I.T.A. No. 510/Del/2021 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” : DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./I.T.A No. 510/Del/2021 िनधाᭅरणवषᭅ/Assessment Year: 2011-12 M/s. Malibu Estate Pvt. Ltd. 38 - DDA Commercial Complex, Kailash Colony Extension, Zamrudpur, New Delhi–110048. बनाम Vs. Pr. CIT-4, New Delhi. PAN No. AAACM1120E अपीलाथᱮ /Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Shri Praveen Kumar, C. A.; राज᭭वकᳱओरसे / Department by : Ms. Rinku Singh, [CIT] - D. R.; सुनवाईकᳱतारीख/ Date of hearing : 25/08/2022 उ᳃ोषणाकᳱतारीख/Pronouncement on : 29/09/2022 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee against the order of the ld. Pr. Commissioner of Income Tax, New Delhi [hereinafter I.T.A. No. 510/Del/2021 2 referred to Pr. CIT dated 17.03.2021 passed under section 263 of the Income Tax Act, 1961 (the Act) for assessment year 2011-12. 2. At the outset the ld. Counsel for the assessee submits that the Assessing Officer passed order giving effect to the order passed by the Pr. CIT under section 263 of the Act wherein the Assessing Officer did not make any addition or disallowance. 3. Heard rival submissions perused the orders of the Assessing Officer dated 30.03.2022 passed under section 153 read with section 263 read with section 144B of the Act wherein the Assessing Officer while giving effect to the order passed by the ld. Pr. CIT did not make any disallowance or addition. Since there is no addition/disallowance in the consequential assessment pursuant to the order passed under section 263 of the Act there is no grievance for the assessee. Thus, the appeal filed by the assessee against the order passed under section 263 of the Act is infructuous. Thus the same is dismissed as infructuous. Order pronounced in the open court on : 29/09/2022. Sd/- Sd/- ( ANIL CHATURVEDI ) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 29/09/2022. *MEHTA* Copy forwarded to 1. Appellant; 2. Respondent; I.T.A. No. 510/Del/2021 3 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 27.09.2022 Date on which the typed draft is placed before the dictating member 28.09.2022 Date on which the typed draft is placed before the other member 29.09.2022 Date on which the approved draft comes to the Sr. PS/ PS 29.09.2022 Date on which the fair order is placed before the dictating member for pronouncement 29.09.2022 Date on which the fair order comes back to the Sr. PS/ PS 29.09.2022 Date on which the final order is uploaded on the website of ITAT 29.09.2022 Date on which the file goes to the Bench Clerk 29.09.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order