DCIT, NEW DELHI vs. M/S. DD INDUSTRIES LTD., NEW DELHI

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ITA 635/DEL/2013Status: DisposedITAT Delhi04 November 2015AY 2009-103 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the present appeals were posted by mistake and had become infructuous as they were already decided. The previous decision of the ITAT, which was affirmed by the High Court, would stand.

What were the facts?

The assessee and the department filed cross-appeals against the orders of the CIT(A) for assessment years 2007-08 and 2009-10. The ITAT noted that these appeals had already been disposed of by a previous order dated 17.05.2013.

What were the issues?

Whether the appeals were infructuous as they had already been decided by the Tribunal and affirmed by the High Court.

AI-generated summary — verify with the full judgment below

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

For Respondent: Ms. Kesang Y. Shirpa, Sr. DR
Hearing: 30.10.2015Pronounced: 04.11.2015

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Kuldip Singh, JM & 63/Del/2013 : Asstt. Years : 2007-08 & 2009-10 DCIT, Central Circle-1, Vs M/s D.D. Industries Ltd. New Delhi B-8, Mayapuri, Industrial Area, Phase-I, New Delhi (APPELLANT) (RESPONDENT) ITA Nos. 266 & 264/Del/2013 : Asstt. Years : 2007-08 & 2009-10 M/s D.D. Industries Ltd. Vs DCIT, Central Circle-1, B-8, Mayapuri, Industrial Area, New Delhi Phase-I, New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACD0148D Assessee by : Sh. Salil Aggarwal & Shailesh Gupta, Advs. Revenue by : Ms. Kesang Y. Shirpa, Sr. DR Date of Hearing : 30.10.2015 Date of Pronouncement : 04.11.2015 ORDER PER N. K. Saini, AM:

These cross appeals by the department and the assessee are directed against the separate orders dated 12.11.2012 & 10.12.2012 for the assessment years 2007-08 & 2009-10 respectively passed by the ld. CIT(A)-III, New Delhi.

2.

During the course of hearing the ld. Counsel for the assessee at the very outset stated that these appeals were 266, 63 & 264/Del/2013 2 D D Industries Ltd. already disposed off by this Bench of the ITAT, New Delhi vide order dated 17.05.2013, against the said order the department preferred appeals to the Hon’ble Jurisdictional High Court wherein vide order dated 13.03.2015, the above said order of the ITAT dated 17.05.2013 was affirmed (copies of the said order were furnished which are placed on record). The aforesaid factual matrix was not controverted by the ld. CIT DR.

3.

We have considered the submissions of both the parties and perused the material available on the record. It is noticed that the appeals under consideration have already been disposed off by the ITAT ‘B’ Bench, New Delhi vide order dated 17.05.2012 and when the department preferred appeals against the said order of the ITAT. The Hon’ble Jurisdictional High Court affirmed the order for these two assessment years i.e. assessment years 2007-08 & 2009-10 and set aside the appeal for the assessment year 2008-09 in respect of one issue relating to income of Rs. 1.63 crore shown in the revised return of income.

4.

We, therefore, by considering the totality of the facts as discussed herein above, are of the view that these appeal under consideration are posted by mistake and becomes infructuous as the same had already been disposed off by the ITAT, however, the result already pronounced vide order dated 17.05.2013 will remain the same. Therefore, the 266, 63 & 264/Del/2013 3 D D Industries Ltd. appeals of the assessee are allowed and that of the department are dismissed as already been held vide order dated 17.05.2013 by the ITAT.

5.

In the result, the appeals of the assessee are allowed and that of the department are dismissed. (Order Pronounced in the Court on 04/11/2015)

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