M/s. Somdatt Landmark Hotels & Recreations Pvt. Ltd., Kolkata v. DCIT, Kanpur

ITA 2226/DEL/2017 | 2011-2012
Pronouncement Date: 06-11-2019 | Result: Dismissed

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Appeal Details

RSA Number 222620114 RSA 2017
Assessee PAN AAOCS1821N
Bench Delhi
Appeal Number ITA 2226/DEL/2017
Duration Of Justice 2 year(s) 6 month(s) 24 day(s)
Appellant M/s. Somdatt Landmark Hotels & Recreations Pvt. Ltd., Kolkata
Respondent DCIT, Kanpur
Appeal Type Income Tax Appeal
Pronouncement Date 06-11-2019
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 06-11-2019
Assessment Year 2011-2012
Appeal Filed On 12-04-2017
Judgment Text
IN THE INCOME-TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE : SHRI AMIT SHUKLA JUDICIAL MEMBER AND SHRI O.P. MEENA ACCOUNTANT MEMBER ITA NO. 2226/DEL/2017 ASSESSMENT YEAR: 2011-12 SOMDATT LANDMARK HOTELS & RECREATIONS PVT. LTD. GAJRAJ CHAMBERS 2B 2 ND FLOOR 26B/2 TOPSIA ROAD (SOUTH) KOLKATA. PAN- AAOCS1821N (APPELLANT) VS. DCIT CENTRAL CIRCLE - 2 KANPUR. (RESPONDENT) APPELLANT BY SH. TARUN ROHATGI C.A. RESPONDENT BY SH. S.S. RANA CIT/DR ORDER PER AMIT SHUKLA J.M. DURING THE COURSE OF HEARING THE LD. AR OF THE AS SESSEE SUBMITTED AT THE OUTSET THAT THE PRESENT APPEAL ORIGINATES OUT OF TH E ORDER U/S. 154 CHALLENGING THE IMPUGNED DISALLOWANCES OF RS.9 36 000/- AND RS.3 45 000/- MADE U/S. 43B ON ACCOUNT OF GRATUITY PAID AND LEAVE ENCASHMENT. HOWE VER SINCE THESE DISALLOWANCES HAVE BEEN DELETED BY THE LD. CIT(A) I N APPEAL PREFERRED AGAINST THE ORIGINAL ASSESSMENT ORDER U/S. 153A /143(3) THE GR IEVANCE OF THE PRESENT APPEAL STANDS COLLAPSED. THEREFORE THE APPELLANT DOES NOT WISH TO PRESS THIS APPEAL AND DATE OF HEARING 06.11.2019 DATE OF PRONOUNCEMENT 06.11.2019 ITA NO. 2226/DEL/2017 2 SEEKS PERMISSION TO WITHDRAW THE SAME. THE LD. DR H AS NO OBJECTION ON THE REQUEST OF THE LD. AR. HENCE THE APPEAL IS DISMISS ED AS WITHDRAWN. IN THE RESULT THE APPEAL IS DISMISSED AS INDICATE D ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH NOVEMBER 2019. SD/- SD/- (O.P. MEENA) (AMIT SH UKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH NOV. 2019 *AKS*