M/s. Landbase India Ltd., Gurgaon V. ACIT, New Delhi

ITA 715/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7875 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 07-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: DIVYAM MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. NO.715/DEL/2017 ASSESSMENT YEAR 2013-14 M/S. LANDBASE INDIA LTD., ITC GREEN CENTRE, 10, INSTITUTIONAL AREA, SECTOR-32, GURGAON. V. ASST. CIT, CIRCLE-15(1), NEW DELHI. TAN/PAN: AAACL 0053F (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI DIVYAM MITTAL, CA RESPONDENT BY: SHRI ARUN KUMAR YADAV, SR.D.R. DATE OF HEARING: 16 01 2020 DATE OF PRONOUNCEMENT: 16 01 2020 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSE E AGAINST THE IMPUGNED ORDER DATED 01.11.2016 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-V, NEW DELHI F OR THE ASSESSMENT YEAR 2013-14. 2. DURING THE COURSE OF HEARING, AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE WANTS TO WITHDRAW THE PRESENT APPEAL AND FILED HIS SUBMISSION DATED 1 6 TH JANUARY, 2020 FOR WITHDRAWAL OF THE APPEAL. 3. IN HIS RIVAL SUBMISSIONS, LEARNED DEPARTMENT REPRESENTATIVE DID NOT OBJECT IF THE APPEAL OF THE ASSESSEE IS I.T.A. NO.715/DEL/2017 2 DISMISSED AS WITHDRAWN. 4. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PA RTIES AND THE MATERIAL AVAILABLE ON RECORD, IT IS NOTICED THAT THE COUNSEL FOR THE ASSESSEE FILED HIS SUBMISSION DATED 16.01.2020 STATING THEREIN AS UNDER: THE CAPTIONED APPEAL IS FIXED FOR HEARING BEFORE T HE HONBLE BENCH TODAY. IN THIS REGARD, IT IS RESPECTFULLY SUBMITTED THAT T HE CAPTIONED APPEAL WAS FILED ON 07.02.2017 AGAINST THE ORDER DA TED 01.11.2016 (RECEIVED ON 10.12.2016) PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-5 [CIT(A)], WHEREIN THE CIT(A) DISMISSED THE APPEAL OF THE APPELLANT ON THE GROUND THAT APPEAL WAS FILED MANUALLY AND NOT ELECTRONICALLY. A CCORDINGLY, FOLLOWING THE INSTRUCTION ON ELECTRONIC FILING OF A PPEALS NOTIFIED BY THE CBDT VIDE NOTIFICATION NO. 11 OF2016 DATED 0 1.03.2016, THE APPEAL FILED BY THE APPELLANT WAS DISMISSED. SUBSEQUENTLY, THE APPELLANT FILED ANOTHER APPEAL EL ECTRONICALLY BEFORE THE CIT(A) ALONG WITH APPLICATION FOR CONDON ATION OF DELAY VIDE APPEAL NO. DEL/CIT(A)-5/0242/2016-17. TH E CIT(A), VIDE ORDER DATED 17.06.2019 CONDONED THE DELAY IN F ILING OF THE APPEAL AND ADJUDICATED THE APPEAL ON MERITS. AGAINS T THE ORDER PASSED BY THE CIT(A) (IN APPEAL E-FILED), THE APPEL LANT HAS PREFERRED APPEAL BEFORE THE HONBLE TRIBUNAL IN ITA NO.7269/DEL/2019, WHICH IS PENDING AND YET TO BE LI STED. IN THE AFORESAID CIRCUMSTANCES, THE APPELLANT CRAVE S LEAVE TO WITHDRAW THE AFORESAID APPEAL, HAVING BEEN RENDERED INFRUCTUOUS IN VIEW OF SUBSEQUENT ADJUDICATION OF E LECTRONIC I.T.A. NO.715/DEL/2017 3 APPEAL BY THE CIT(A). 5. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL OF T HE ASSESSEE AS WITHDRAWN. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH JANUARY, 2020. SD/- SD/- [B.R.R. KUMAR] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16 TH JANUARY, 2020 PKK: