DLF Ltd., New Delhi V. DCIT, New Delhi

MA 38/DEL/2021

AI Insights

The case involves a Miscellaneous Application filed by DLF Ltd. against an order of the Income Tax Appellate Tribunal (ITAT) dated 29.09.2020 concerning the Assessment Year 2011-12. The application was heard by the Delhi Bench of the ITAT, comprising Shri Kul Bharat (Judicial Member) and Shri Pradip Kumar Kedia (Accountant Member). During the hearing, the counsel for the assessee, DLF Ltd., clarified that the ITAT had previously decided the issue in favor of the Revenue, and subsequently, the assessee decided to withdraw the application. The Tribunal then dismissed the application as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121612 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 17-08-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 21-02-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA No.38/DEL/2021 (Arising out of ITA No.4794/DEL/2015) Assessment Year 2011-12 DLF Ltd. Sansad Marg New Delhi. vs. DCIT, New Delhi TAN/PAN: AAACD3494N (Appellant) (Respondent) Appellant by: Shri R.S. Singhvi, CA Shri Satyajeet Goel, CA Respondent by: Shri Amit Katoch, Sr.DR Date of hearing: 18 08 2023 Date of pronouncement: 18 08 2023 O R D E R PER PRADIP KUMAR KEDIA - A.M.: The captioned Misc. Application has been filed at the instance of the assessee arising from the order of the Tribunal dated 29.09.2020 for Assessment Year 2011-12. 2. At the outset, on being asked by the Bench to understand the locus standi of the assessee, the ld. counsel for the assessee submitted that although the MA has been filed by the assessee against the order of ITAT, the ITAT has decided the issue involved against the Revenue. 3. Under the circumstances, the ld. counsel readily volunteered to withdraw the Misc. Application. In the light of the assertions made on M.A. No.38/DEL/2021 2 behalf of the assessee in the open court, the Misc. Application is dismissed as withdrawn. 4. In the result, the present Miscellaneous Application is dismissed as withdrawn. Order was pronounced in the open Court on 18 th August, 2023. Sd/- Sd/- [KUL BHARAT] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: August, 2023 Prabhat