Apparel Made-Ups and Home Furnishing Sector Skill Council, New Delhi V. CIT(Exemption), Chandigarh

ITA 5457/DEL/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 0745 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 28-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: S SANKALP P. SHARMA
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI G.D. AGARWAL, PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.5456 & 5457/DEL/2017 ASSESSMENT YEAR: 2016-17 M/S APPAREL MADE-UPS & HOME FURNISHING SKILL COUNCIL, INDIAN BUILDINGS CONGRESS, 1 ST FLOOR, SECTOR-6, R.K. PURAM, NEW DELHI. PAN: AAMCA3077C VS CIT (EXEMPTION), NEW DELHI. ASSESSEE BY S/SHRI SANKALP P. SHARMA, AND AJIT KUMAR JHA, ADVOCATE REVENUE BY SMT. APARNA KARAN, CIT DR ORDER PER BENCH THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 23.09.2016 U/S 80G(5)(VI) AND 12AA OF THE INCOME-TAX ACT, 1961 (THE ACT) PASSED BY THE LD. COMMISSIONER OF INCOME- TAX (EXEMPTION), CHANDIGARH (FOR SHORT HEREINAFTER CALLED LD. CIT). DATE OF HEARING 3.10.2018 DATE OF PRONOUNCEMENT 3.10.2018 2 2. AT THE OUTSET, LEARNED COUNSEL FOR THE ASSESSEE SOUGHT PERMISSION OF THE BENCH TO WITHDRAW THE APPEALS BY WAY OF APPLICATION DATED 3 RD OCTOBER, 2018, WHICH IS PLACED ON THE RECORD. REASON STATED FOR WITHDRAWAL IS THAT THE DEMAND PENDING AGAINST THE ASSESSEE FOR THE RELEVANT ASSESSMENT YEAR HAS BEEN SETTLED BY THE ASSESSEE ND NO OTHER LEGAL GROUND IS BEIND PRESSED. 3. THE LEARNED DR SUBMITTED THAT SHE HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE HEREBY ALLOW THE ASSESSEE TO WITHDRAW THE APPEALS, AND AS SUCH, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD OCTOBER, 2018. SD/- SD/- (G.D. AGARWAL) (K. NARASIMHA CHARY) PRESIDENT JUDICIAL MEMBER DATED: 3 RD OCTOBER, 2018 VJ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 DRAFT DICTATED ON 3.10.2018 DRAFT PLACED BEFORE AUTHOR 3.10.2018 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 3.10.2018 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 3.10.2018 APPROVED DRAFT COMES TO THE SR.PS/PS 3.10.2018 KEPT FOR PRONOUNCEMENT ON 3.10.2018 DATE OF UPLOADING ORDER ON THE WEBSITE 4.10.2018 FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.