DCIT, CIRCLE-4(2), NEW DELHI vs. BSES YAMUNA POWER LTD, NEW DELHI

PDF · subscribers

ITA 1264/DEL/2022Status: DisposedITAT Delhi30 May 2024AY 2014-15Bench: MR. S. RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)2 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal considered the submission of the Department's counsel regarding the duplicate appeal. Consequently, the Tribunal acceded to the request and dismissed the appeal as withdrawn.

What were the facts?

The Revenue filed an appeal against an order of the Commissioner of Income Tax (Appeals) for Assessment Year 2014-15, which originated from an assessment order passed by the ACIT under Section 143(3) of the Income Tax Act, 1961. During the hearing, the Department's counsel informed the Tribunal that a duplicate appeal had been filed and requested to withdraw the present appeal.

What were the issues?

Whether the Revenue's appeal should be dismissed as withdrawn on the grounds that it was a duplicate appeal.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: MR. S. RIFAUR RAHMAN

For Appellant: Shri Shivam Gupta, Adv

For Respondent: Ms. Sapna Bhatia, CIT-D.R

Hearing: 29.05.2024Pronounced: 30.05.2024

Appellant by : Shri Shivam Gupta, Adv. Respondent by : Ms. Sapna Bhatia, CIT-D.R. Date of Hearing 29.05.2024 Date of Pronouncement 30.05.2024 O R D E R PER MS. MADHUMITA ROY – JUDICIAL MEMBER :

The instant appeal filed by the Revenue is directed against the order dated 17.02.2020 passed by the Commissioner of Income Tax (Appeals) – 4, New Delhi under section 250 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the order dated 30.12.2016 by the ACIT, Circel – 5(1), New Delhi under Section 143(3) of the Act for Assessment Year 2014-15.

At the time of hearing of the instant appeal, the Learned DR submitted before us that the Department has filed duplicate appeal and Naresh Kumar Singal vs.ITO Asst.Year : 2007-08 - 2 - therefore, she would like to withdraw the instant appeal pending before us on instruction.

Having regard to the aforesaid facts, the appeal is dismissed as withdrawn.

Recent GST High Court judgments

Search GST case law →