ITO, WARD-4(1), NEW DELHI vs. BEST CITY PROJECTS (INDIA) P.LTD, NEW DELHI

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ITA 1279/DEL/2022Status: DisposedITAT Delhi01 August 2023AY 2007-083 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 Revenue's counsel submitted that the appeals were filed twice by inadvertence and requested to withdraw them. The Tribunal accepted this submission and dismissed the appeals.

What were the facts?

The Revenue filed two appeals for Assessment Year 2007-08 against the order of the CIT(A). The appeals arose from an assessment order passed under Section 153C of the Income-tax Act.

What were the issues?

Whether the Revenue's appeals were validly filed and whether they should be withdrawn due to inadvertent duplicate filing.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : A : DELHI

Before: SHRI M. BALAGANESH & SHRI ANUBHAV SHARMA

For Appellant: Shri Sidhant Arora, CA
For Respondent: Shri P. Praveen Sidharth, CIT, DR
Hearing: 01.08.2023Pronounced: 01.08.2023

ITA Nos.1279 & 1244/Del/2022 ORDER PER M. BALAGANESH, AM: These appeals in & 1244/Del/2022 for Assessment Year 2007- 08, arise out of the order of the Commissioner of Income Tax (Appeals)-2, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in appeal Nos.10702/19-20 and 10703/19-20 dated 26.06.2020 against order of assessment u/s 153C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.03.2013 passed by the DCIT, Central Circle-11, New Delhi (hereinafter referred to as ‘ld. AO’).

2.

At the outset, the ld. DR submitted that these two appeals are to be withdrawn as the appeals were filed by the Revenue twice by inadvertence. Accordingly, the matter was taken as heard subject to an undertaking given by the ld. DR that a letter to this effect would be filed. Subsequently, a letter has been filed by ld. CIT- DR which is reproduced hereinbelow:-

3.

In view of the above, the appeals of the Revenue are hereby dismissed as withdrawn.

4.

In the result, the appeals of the Revenue are dismissed.

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