DCIT, NEW DELHI vs. M/S. MET TRADE INDIA LTD., NEW DELHI
What did the Tribunal hold?
The Tribunal passed a corrigendum order to address the un-adjudicated cross-objection. Both the Revenue's appeal and the Assessee's cross-objection were dismissed in limine for statistical purposes.
What were the facts?
The Revenue filed an appeal and the Assessee filed a cross-objection against an order of the CIT(A). The Revenue's appeal was dismissed in limine by the ITAT. The Assessee's cross-objection remained un-adjudicated.
What were the issues?
The primary issue was the adjudication of the Assessee's cross-objection following the dismissal of the Revenue's appeal. The Tribunal also considered the liberty granted to the Revenue to refile their appeal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: E: NEW DELHI
Before: SHRI CHANDRA MOHAN GARG & DR. B.R.R. KUMAR
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
ORDER PER CHANDRA MOHAN GARG, J.M. Above captioned appeal of revenue and cross objection of assessee have been filed against the order of CIT(A)-IX, New Delhi dated 28.03.2012 for 2006-07. 2. The order was passed in revenue appeal in for AY 2006- 07 on 25.07.2023 dismissing the appeal of revenue in limine with a liberty to file it again to seek remedial measures in accordance with law.
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