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Income Tax Appellate Tribunal, DELHI BENCH - ‘SMC’ NEW DELHI
Before: SHRI BHAVNESH SAINI
This appeal by assessee has been directed against the order of Ld. CIT(A) XVI, Delhi dated 29th January, 2014 for assessment. Year 2009-10.
According to authorized representative, the appeal is time barred by 1010 days because appeal is filed on 20th January, 2017 whereas as per column No. 9 the order appealed was served upon assessee on 15th February, 2014. Assessee filed application for condonation of delay.
Ld. Counsel for assessee submitted that earlier the departmental appeal in and cross objection No. 19/Del/2015 were disposed off by the Tribunal for the same year vide order dated
Hemant Kumar Sharma vs ITO 29th September, 2016 whereby the appeal of the revenue and cross objection of assessee has been dismissed. Copy of the order is placed on record. It is mentioned in the order that assessee did not press the cross objection. The same was dismissed as not pressed. Ld. Counsel for assessee admitted that the ground of appeal raised in the present appeal are same as had been raised in the cross objection No. 19/Del/2015 which was dismissed as not pressed.
Ld. Counsel for assessee was therefore directed to explain as to how the appeal of assessee is maintainable when on the same cause of action the cross objection was not pressed and was dismissed by the Tribunal.
Ld. Counsel for assessee in view of the above submitted that appeal has been incorrectly filed and he has submitted that the same may be dismissed as withdrawn. Endorsement to the same effect is also made in Form No. 36.
In view of the above the appeal of the assessee is dismissed as withdrawn.
Pronounced in the Open Court on 3.5.2017.