Capt. Vikas Gupta, Noida V. ITO, New Delhi

MA 567/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6377 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2003-2004
• Appeal Filed On: 02-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUSHA KHURANA

Judgement Text

MA NO. 567/DEL/2010 (IN ITA NO. 3373/DEL/2008) 1 IN THE INCOMETAX APPELATE TRIBUNAL DELHI BENCH FRIDAY E: NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER & SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA NO. 567/DEL/2010 (IN ITA NO. 3373/DEL/2008) A.Y. : 2003-04 CAPT. VIKAS GUPTA, VS. ITO, WARD-40(2), 224, SECTOR-28, NOIDA NEW DELHI [PAN/GIR NO. ADMPG0569M] (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SMT. ANUSHA KHURANA, SR. DR O R D E R PER SHAMIM YAHYA : AM THE ABOVE MISC. APPLICATION IS DIRECTED AGAINST THE ORDER OF THE TRIBUNAL PASSED IN ITA NO. 3373/DEL/2008. IN THIS APPEAL VIDE ORDER DATED 13.4.2010 THE ASSESSEES APPEAL WAS DISMISSED FOR NON- PROSECUTION. NOW BY WAY OF THIS MISC. APPLICATION ASSESSEE SUBMITS THAT THE ABOVE APPEAL WAS ALREADY HEARD AND DECIDED BY THE TRIBUNAL E BENCH VIDE ORDER DATED 27.5.2009. 2. UPON CAREFUL CONSIDERATION AND HEARING THE LD. D EPARTMENTAL REPRESENTATIVE, WE FIND THAT THIS TRIBUNAL IN ITA N O. 3333/DEL/2008 VIDE ORDER DATED 27.5.2009 HAS ADJUDICATED UPON THE SAME APPEAL AND IN THE RESULT THE APPEAL OF THE ASSESSEE WAS PARTLY AL LOWED. IN VIEW OF THE ABOVE SAID TRIBUNAL ORDER, THE ITA NO. 3373 W AS A DUPLICATION AND ACCORDINGLY, THE SAME STANDS INFRUCTUOUS. IN THE R ESULT, WE HOLD THAT ITA NO. 3373/DEL/2008 WAS LIABLE TO BE DISMISSED AS INFRUCTUOUS, AT THE MA NO. 567/DEL/2010 (IN ITA NO. 3373/DEL/2008) 2 THRESHOLD BEING A DUPLICATION OF APPEAL AND EARLIE R ONE HAVING BEEN ALREADY DECIDED BY THE TRIBUNAL. ACCORDINGLY, THE ORDER PASSED IN ITA NO. 3373/DEL/2009 WHICH WAS DISMISSED FOR NON-PROSECU TION IS SUBSTITUTED AS BEING DISMISSED FOR BEING INFRUCTUOUS . 4. IN THE RESULT, MISC. APPLICATION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 06/05/2011 UPON CONCLUSION OF THE HEARING. SD/- SD/- [C.L. SETHI) [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 06/05/2011 SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES