M/S. DRUG POINT,NEW DELHI vs. ITO, NEW DELHI

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ITA 1405/DEL/2016Status: DisposedITAT Delhi13 April 2017AY 2006-074 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the appeal, along with another related appeal, had already been decided by a previous ITAT order dated April 13, 2017. Therefore, the current hearing was unnecessary.

What were the facts?

The assessee's appeal for AY 2006-2007 was listed for hearing. The Revenue sought an adjournment to consolidate appeals, but the assessee objected, stating that the appeals had already been disposed of by the ITAT.

What were the issues?

The primary issue was whether the appeal should be adjourned or dismissed given that it had already been decided.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “B” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI B.R.R. KUMAR

Hearing: 02.12.2019Pronounced: 02.12.2019

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-19, New Delhi, Dated 12.12.2015, for the A.Y. 2006-2007.

2 ITA.No.1405/Del./2016 M/s. Drug Point, New Delhi. 2. The Ld. D.R. moved an application for adjournment on the ground that Department’s consolidation application is pending, copy of which is also filed in which the Department sought consolidation of appeal in the case of Smt. Dayawanti Lal for A.Y. 2006-2007 in ITA.No.1406/Del./2016.

3.

Learned Counsel for the Assessee objected to the request of the Ld. D.R. on the ground that both the appeals have already been disposed of by ITAT, Delhi D-Bench vide Order Dated 13.04.2017. Copy of the Order is placed on record.

4.

After considering the submissions of both the parties, we find that the present appeal in ITA.No.1405/Del./2016 for A.Y. 2006-2007 is in the name of M/s. Drug Point have already been decided alowith appeal in ITA.No.1406/Del./2016 in the case of Smt. Dayawanti Lal for the A.Y. 2006-2007 by ITAT, Delhi D- Bench vide Order Dated 13.04.2017. The request of the Ld. D.R. was, therefore, not relevant and the same is accordingly rejected.

3 ITA.No.1405/Del./2016 M/s. Drug Point, New Delhi. 5. Considering the above facts, it is clear that the present appeal along with appeal in the case of Smt. Dayawanti Lal have already been decided, therefore, the present appeal might have been fixed for hearing incorrectly. The appeal be consigned to record as has already been decided vide Order Dated 13.04.2017 (supra). Ordered accordingly.

6.

In the result, appeal of the Assessee disposed-of accordingly.

Order pronounced in the open Court.

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