CEB India Pvt. Ltd., Gurgaon V. DCIT, Gurgaon

ITA 61/DEL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2891 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I2
• Next Hearing Date: 06-06-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 04-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T M SHIVAKUMAR
• Assessee Lawyers: MANONEET DALAL
• Keywords: Rectification of order
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-2 NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 61/DEL/2017 (ASSESSMENT Y EAR: 2012-13) CEB INDIA PVT. LTD., 6 TH FLOOR, BUILDING 10B, DLF CYBER CITY, DLF PHASE-II, GURGAON-122002. PAN-AACCC3453C VS DC IT, CIRCLE-1(1), GURGAON. (APPELLANT) (RESPONDENT) APPELLANT BY SH. MANONEET DALAL, ADV. RESPONDENT BY SH. T.M.SHIVA KUMAR, CIT DR DATE OF HEARING 06.06.2017 DATE OF PRONOUNCEMENT 06.06.2017 ORDER PER R.K.PANDA, ACCOUNTANT MEMBER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 30.11.2016 PASSED U/S 143(3)/144C OF THE I.T. ACT, 1961 (IN SHORT ACT) BY THE DCIT, CIRCLE-1(1), GURGAON RELA TING TO A.Y. 2012-13. 2. LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET, FILE D A COPY OF THE ORDER PASSED U/S 154 R.W.S. 92CA(3) OF THE ACT AND SUBMITTED THAT AFTER GIVING EFFECT TO THE DIRECTION OF THE DRP (IN SHORT DISPUTE RESOLUTION PANEL) IN THE RECTIFICATION ORDER, THER E IS NO ADJUSTMENT U/S 92CA OF THE ACT. THEREFORE, THE APPEAL FILED BY THE ASSESSEE BECOMES INFRUCTUOUS. PAGE 2 OF 2 ITA NO. 61/DEL/2017 CEB INDIA PVT. LTD. VS DCIT 3. IN VIEW OF THE ABOVE SUBMISSIONS BY THE LD. COUN SEL FOR THE ASSESSEE AND IN ABSENCE OF ANY OBJECTION BY THE LD .DR, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED BEING INFRUCTUOU S. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT AT THE TI ME OF HEARING ITSELF ON 06.06.2017. SD/- SD/- (SUDHANSHU SRIVASTAVA) (R.K.PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:-06 TH JUNE, 2017 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGIS TRAR ITAT NEW DELHI