Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
The captioned appeal has been filed by the Revenue against the order of the Ld. Commissioner of Income Tax (Appeals) – 13, New Delhi (‘CIT(A)’ in short) dated 30.01.2017 for Assessment Year 2006-07 in question.
When the matter was called for hearing, it was found that the Revenue has filed two appeals namely and the captioned appeal First Appellate order for the A.Y. 2006-07 in question. These two appeals listed for hearing today, seem to have been filed by the Revenue for the same cause of action. These facts were confronted to the Revenue. The Learned CIT-D.R. for the Revenue on being confronted, readily agreed that one of the two appeals requires to be treated as infructuous.
ACIT vs. YKK India Pvt. Ltd. 2 3. In the light of discussion in course of hearing, the captioned is treated as infructuous. The other appeal namely ITA No.4408/Del/2017 thus survives for adjudication to safeguard the interest of the Revenue. The withdrawal of captioned appeal thus does not cause any prejudice to the interest of Revenue but rather seeks to weed out inadvertent double institution of appeal by the Revenue against the same grievance.
Hence, the captioned appeal of the Revenue is dismissed as infructuous.
Order was pronounced in the open court on 26.09.2023