DY. COMMISSIONER OF INCOME TAX, DEHRADUN vs. HYUNDAI HEAVY INDUSTRIES LIMITED, DEHRADUN

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ITA 144/DDN/2024Status: DisposedITAT Dehradun07 July 2025AY 2015-16Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant 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 Tribunal noted the submission of the Departmental Representative that the appeal was filed due to a misconception. Accordingly, the Tribunal dismissed the appeal as not pressed.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). During the hearing, the Departmental Representative submitted that the appeal was filed due to a misconception.

What were the issues?

Whether the appeal filed by the Revenue was maintainable due to a misconception.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Hearing: 07/07/2025Pronounced: 07/07/2025

Dy. Commissioner of Vs. Hyundai Heavy Industries Income Tax Limited Aayakar Bhawan, 13-A, C/o. Hemant Arora & Subhash Road, Dehradun, CO.LLP, 1 Tyagi Road, Uttarakhand Dehradun, Uttarakhand PAN: AAACH5727Q Appellant Respondent Assessee by Ms.Pallavi, CA Revenue by Sh. Mohan Lal Joshi, Sr. DR Date of Hearing 07/07/2025 Date of Pronouncement 07/07/2025 ORDER

PER YOGESH KUMAR, U.S. JM:

1.

The present appeal is filed by the Revenue against the order of Ld. Commissioner of Income Tax (Appeals)-Noida-2 (‘Ld. CIT(A)’ for short), New Delhi dated 28/06/2024.

2.

The Ld. Departmental Representative submitted that the present Appeal has been filed due to certain mis-conception, thus sought for withdrawal of the Appeal. Recording the submission of the Ld. Departmental Representative, the present Appeal in is dismissed as not pressed.

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