M/S. CHINTELS INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 2431/DEL/2015Status: DisposedITAT Delhi04 October 2018AY 2011-123 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the facts and circumstances for the current assessment year were identical to the previous years decided by the High Court. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2011-12. The assessee's counsel submitted that similar issues in the assessee's own case for AY 2009-10 and AY 2010-11 were decided in favour of the revenue by the Delhi High Court.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to adverse High Court decisions on identical issues in previous assessment years.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: BENCH “E” NEW DELHI

Before: SRI R.S.SYAL & SMT. BEENA A PILLAI

Hearing: 01.10.2018

ORDER PER BEENA A PILLAI, JUDICIAL MEMBER The present appeal has been filed by the assessee against the order dated 23.03.2015 passed by Ld.CIT(A)-25, New Delhi for Assessment Year 2011-12.

At the outset Ld.Counsel for assessee submitted that similar issue in assessee’s own case has been decided by Hon’ble Delhi High Court vide for A.Y. 2009-10 and ITA No.731/2016 for A.Y. 2010-11 respectively, in favour of Revenue and against assessee. Since the facts and circumstances for relevant A.Y. 2011-12 are identical, Ld.Counsel requested to permit him to withdraw the appeal. 2.1. Ld.Sr.D.R. did not object for the same.

Accordingly, we dismiss the appeal as ‘withdrawn’.

Chintels India Ltd. vs. DCIT, CC 6, N.Del

In the result, appeal filed by assessee stands dismissed as ‘withdrawn’.

Order pronounced in the Open Court on 04th October, 2018.

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