N K CONSTRUCTION COMPANY, MUZAFFARNAGAR V. ACIT, CIRCLE- 2, MUZAFFARNAGAR

ITA 729/DEL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5714 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 31-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R MISHRA
• Assessee Lawyers: MAYANK MAHESHWARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO . 729 /DEL/ 20 1 8 ASSESSMENT YEAR: 20 13 - 1 4 M/S N.K. CONSTRUCTION COMPANY C/O C.A. DINESH GULATI, 554, ANSARI ROAD, IST FLOOR, MUZAFFARNAGAR PAN: AAEFN4816B VS. ACIT, CIRCLE - 2 MUZAFFARNAGAR ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY : SH. MAYANK MAHESHWARI, ADV DEPARTMENT BY : SH. B.R. MISHRA, SR. DR DATE OF HEARING : 21 .0 6 . 201 8 DATE OF PRONOUNCEMENT : 22 . 0 6 . 201 8 ORDER PER R.S. SYAL, VP: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDE R PASSED BY THE LEARNED CIT(A) - MUZAFFARNAGAR ON 29.9.2017 IN RELATION TO ASSESSMENT YEAR 20 1 3 - 1 4 . 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS AMPLY BORNE OUT FROM THE IMPUGNED ORDER THAT THE ASSESSEE REQUESTED THE LD. CIT(A), VIDE A LETTER DATED 27.9.2017, SEEKING PERMISSION TO WITHDR A W THE ITA NO. 729/DEL/2018 2 APPEAL . ACCEDING TO SUCH REQUEST, THE LD. CIT(A) DISMISSED THE APPEAL AS WITHDRAWN. ONCE THE ASSESSEE HAS WITHDRAWN THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY AND ALLOWED THE CONTROVERSY TO SETTLE , NOW HE CANNOT RAKE U P THE SAME ISSUE ONCE AGAIN BEFORE THE TRIBUNAL. SINCE THE ISSUE AGAIN RAISED BEFORE THE TRIBUNAL DO ES NOT ARISE OUT OF THE IMPUGNED ORDER , THE SAME CANNOT BE ALLOWED TO BE AGITATED . I AM THEREFORE, NOT INCLINED TO ENTERTAIN THE APPEAL ON MERITS , WHICH WAS NOT PRESSED OR WITHDRAWN BEFORE THE LEARNED CIT(A). 3. IN THE RESULT, THE APPEAL IS DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND JUNE , 2018. SD/ - [ R.S. SYAL ] VICE PRESIDENT DATED, 22 ND JUNE , 201 8 . SH COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR, ITAT AR, ITAT, NEW DELHI. ITA NO. 729/DEL/2018 3 DATE INITIAL 1. DATE OF DICTATION 21 .6.2018 PS 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 21 .6.2018 PS 3. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER JM/AM 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S. / P.S. JM/AM 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT PS/PS 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. / P.S. PS 7. DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT PS 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 9. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER 11. DATE OF DISPATCH OF THE ORDER *