M/s. S.N.C. Lavalin Infrastructure (P) Ltd., Noida V. DCIT, New Delhi

MA 830/DEL/2019

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 2268 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 14-11-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: S.K. AGGARWAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “Friday” NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER MA No.830/Del/2019 (In ITA No.1425/Del/2014) Assessment Year : 2010-11 SNC Lavalin Infrastructure (P) Ltd. (earlier known as Span Consultants Pvt. Ltd) 601, 6 th Floor, DLF Tower, Shivaji Marg, Modi Nagar, New Delhi PAN No.AAACS0950L Vs. DCIT New Delhi (Appellant) (Respondent) Assessee by : Shri S.K. Aggarwal, CA Department by : Shri Sanjay Kumar, Sr. DR. Date of hearing : 01-04-2022 Date of pronouncement : 01-04-2022 O R D E R PER N.K BILLAIYA, AM : This Miscellaneous Application by the assessee is directed towards the order of this Tribunal in C.O. No.12/Del/2017 dated 04.09.2018 for A.Y.2010-11. 2. It is the say of the Counsel that the Cross Objection of the assessee has been dismissed in limine and, therefore, should be recalled for fresh adjudication on merits. 3. The DR strongly objected for this proposition of the Counsel stating that the cross objection is barred by limitation. 2 4. We have carefully perused the cross objection No.12/Del/2017 dated 04.09.2018. We find that the cross objection has been dismissed by this Tribunal in limine, therefore, in the interest of justice we recall the cross objection. The contention of the DR shall be duly considered at the time of the fresh hearing of the cross objection. The registry is directed to list the cross objection on 27.06.2022 which date has been noted by both the representatives hence, require no further notice. 5. In the result, the miscellaneous application filed by the assessee is allowed. 6. Decision announced in the open court in the presence of both the parties on 01.04.2022. Sd/- Sd/- (NARENDER CHOUDHRY) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 01.04.2022 *Neha* Copy of order to: - 1) The Appellant 2) The Respondent 3) The CIT 4) The CIT(A) 5) The DR, I.T.A.T., New Delhi//True Copy// Assistant Registrar I TAT, New Delhi 3 Date of dictation 01.04.2022 Date on which the typed draft is placed before the dictating Member 01.04.2022 Date on which the typed draft is placed before the Other member 01.04.2022 Date on which the approved draft comes to the Sr.PS/PS 01.04.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 01.04.2022 Date on which the fair order comes back to the Sr. PS/ PS 01.04.2022 Date on which the final order is uploaded on the website of ITAT 01.04.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order