Madad Ghar, New Delhi V. CIT(E), New Delhi

ITA 5119/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9480 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 26-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR SENIOR
• Section: 80G; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 5119 5119 5119 5119 /DEL/2 /DEL/2 /DEL/2 /DEL/2 01 0101 01 8 88 8 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : ---- ---- ---- ---- M/S MADAD GHAR, M/S MADAD GHAR, M/S MADAD GHAR, M/S MADAD GHAR, 41 4141 41- -- -B, HANUMAN ROAD, B, HANUMAN ROAD, B, HANUMAN ROAD, B, HANUMAN ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 001. 110 001. 110 001. 110 001. PAN : AABTM6596L. PAN : AABTM6596L. PAN : AABTM6596L. PAN : AABTM6596L. VS. VS. VS. VS. COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX (EXEMPTIONS), (EXEMPTIONS), (EXEMPTIONS), (EXEMPTIONS), 26 2626 26 TH THTH TH FLOOR, E FLOOR, E FLOOR, E FLOOR, E- -- -2 BLOCK, 2 BLOCK, 2 BLOCK, 2 BLOCK, CIVIC CENTRE, MINTO ROAD, CIVIC CENTRE, MINTO ROAD, CIVIC CENTRE, MINTO ROAD, CIVIC CENTRE, MINTO ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 002. 110 002. 110 002. 110 002. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI SARAS KUMAR, SENIOR DR. DATE OF HEARING : 2 22 21.08 1.08 1.08 1.08.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 2 22 21.08 1.08 1.08 1.08.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(EXEMPTIONS), NEW DELHI DATED 31 ST MAY, 2018. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. THE LEARNED COUNSEL FOR THE ASSESSEE, VID E LETTER DATED 7 TH AUGUST, 2020, HAS REQUESTED FOR WITHDRAWAL OF THE A PPEAL FILED BY THE ASSESSEE ON THE GROUND THAT THE ASSESSEE WANTS TO A PPLY A FRESH APPEAL AS PER THE NEW NORMS OF SECTION 80G OF THE I NCOME-TAX ACT, 1961. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-5119/DEL/2018 2 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 21 ST AUGUST, 2020. SD/- SD/- ( (( ( K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S MADAD GHA M/S MADAD GHA M/S MADAD GHA M/S MADAD GHAR, 41 R, 41 R, 41 R, 41- -- -B, HANUMAN ROAD, B, HANUMAN ROAD, B, HANUMAN ROAD, B, HANUMAN ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 001. 110 001. 110 001. 110 001. 2. RESPONDENT : COMMISSIONER OF INCOME TAX (EXEMPTI ONS), COMMISSIONER OF INCOME TAX (EXEMPTIONS), COMMISSIONER OF INCOME TAX (EXEMPTIONS), COMMISSIONER OF INCOME TAX (EXEMPTIONS), 26 2626 26 TH THTH TH FLOOR, E FLOOR, E FLOOR, E FLOOR, E- -- -2 BLOCK, CIVIC CENTRE, MINTO ROAD, 2 BLOCK, CIVIC CENTRE, MINTO ROAD, 2 BLOCK, CIVIC CENTRE, MINTO ROAD, 2 BLOCK, CIVIC CENTRE, MINTO ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 002. 110 002. 110 002. 110 002. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR