ACIT, NEW DELHI vs. M/S. RUSSIAN TECHNOLOGY CENTRE (P) LTD., NEW DELHI

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ITA 5252/DEL/2013Status: DisposedITAT Delhi21 September 2017AY 2006-072 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the submissions and the letter from the ITO (Judicial). Based on the advice to withdraw, the Tribunal dismissed the department's appeal.

What were the facts?

The department filed an appeal against the CIT(A)'s order. During the hearing, the revenue requested to withdraw the appeal. The ITO (Judicial) had previously advised withdrawal as the CIT(A) had dismissed the assessee's appeal.

What were the issues?

The primary issue was whether the department's appeal should be pressed or withdrawn, given the earlier order of the CIT(A) and the subsequent advice from the ITO (Judicial).

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

For Respondent: Smt. Paramita Tripathy, CIT DR
Hearing: 21.09.2017Pronounced: 21.09.2017

ORDER

Per N. K. Saini, AM:

1.

This is an appeal by the department against the order dated 30.09.2011 of ld. CIT(A)-I, New Delhi.

2.

During the course of hearing, the ld. CIT DR submitted that the appeal of the department may be treated as withdrawn in view of the letter dated 20.09.2017 of the ITO (Judicial), Delhi. She furnished the copy of the said letter which is placed on record.

3.

The ld. Counsel for the assessee submitted that the appeal of the department is infructuous since the grounds raised

in this appeal are not arising out of the impugned order of the ld. CIT(A).

4. We have considered the submissions of both the parties and perused the material available on the record. In the present case, the ITO(Judicial), Delhi vide letter dated 20.09.2017 submitted as under:

2 Russian Technology Centre P. Ltd. “Please refer to your office letter F.No.CIT(DR)-6/F- Bench/ITAT/2017-18/309 dated 01.08.2017. In this regard, I am directed to inform you that on perusal of the CIT(A)-I order Appeal No. 87/11-12 dated 30.09.2011 in the case of M/s Russian Technology Centre (P) Ltd. for the A.Y. 2006-07, it was found that the Ld. CIT(A) has dismissed the appeal of the assessee. Therefore, the appeal should not be pressed and may be withdrawn. ” Yours faithfully Sd/- (Sachin Kumar) ITO ( Judicial) Delhi-7 5. In view of the above, the appeal of the department is dismissed as withdrawn.

6.

In the result, the appeal of the department is dismissed as withdrawn. (Order Pronounced in the Open Court on 21/09/2017)

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