Mr. Vijay Kumar Jindal, New Delhi v. ACIT, New Delhi

ITA 4032/DEL/2009 | 2000-2001
Pronouncement Date: 22-04-2010 | Result: Dismissed

Appeal Details

RSA Number 403220114 RSA 2009
Assessee PAN DELOF2009A
Bench Delhi
Appeal Number ITA 4032/DEL/2009
Duration Of Justice 6 month(s) 21 day(s)
Appellant Mr. Vijay Kumar Jindal, New Delhi
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 22-04-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 22-04-2010
Date Of Final Hearing 22-04-2010
Next Hearing Date 22-04-2010
Assessment Year 2000-2001
Appeal Filed On 01-10-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `E: NEW DELHI BEFORE SHRI C.L.SETHI JM & SHRI SHAMIM YAHYA AM I.T. A. NO.4032/DEL OF 2009 ASSESSMENT YEAR: 2000-01 MR. VIJAY KUMAR JINDAL VS ACIT CIRCLE 23(1) W-22 GREATER KAILASH PART 1 NEW DELHI. NEW DELHI. APPELLANT RESPONDENT APPELLANT BY: S/SH. AJAY VOHRA & SUMIT JAIN RESPONDENT BY: SHRI M.K. GAUTAM ORDER PER C.L. SETHI JM: THE ASSESSEE IS IN APPEAL AGAINST THE ORDER DATED 7 .8.2009 PASSED BY THE LD. CIT(A) IN THE MATTER OF ASSESSMENT U/S 154 OF THE INCOME-TAX ACT 1961 (THE ACT) FOR ASSTT. YEAR 2000-01 ON AN APPLIC ATION FILED BY THE ASSESSEE U/S 154 OF THE ACT IN CONNECTION WITH THE AOS ORDER DATED 5.5.2009 PASSED BY THE AO GIVING APPEAL EFFECT TO THE ORDER OF THE TRIBUNAL PERTAINING TO THE ASSTT. YEAR 2000-01. THE ASSESSEE FILED A R ECTIFICATION APPLICATION VIDE LETTER DATED 9.5.2009 SEEKING CERTAIN RECTIFICATIO N TO THE AOS ORDER DATED 5.5.2009 GIVING APPEAL EFFECT TO THE TRIBUNALS ORD ER RESTORING AOS ORDER AND SETTING ASIDE THE ORDER OF CIT(A) IN AN APPEAL FILED BY THE REVENUE. THIS 2 APPLICATION FILED BY THE ASSESSEE WAS REJECTED BY T HE AO BY OBSERVING THAT THERE WAS NO MISTAKE THAT COULD BE RECTIFIABLE U/S 154 OF THE ACT. BEING AGGRIEVED ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A) WHO UPHELD THE ACTION OF THE AO IN REJECTING THE ASSESSEES APPLIC ATION FILED U/S 154 OF THE ACT. STILL AGGRIEVED THE ASSESSEE PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 2. AT THE TIME OF HEARING OF THIS APPEAL LEARNED C OUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ASSESSEE INTENDS TO WITHDRAW THE PRESENT APPEAL. LEARNED DR WAS ALSO HEARD. 3. IN THE LIGHT OF THE STAND TAKEN BY THE ASSESSEE TO WITHDRAW THIS APPEAL WE DISMISS THE APPEAL. EVEN OTHERWISE ON MERIT AF TER CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE DETAILED REA SONS GIVEN BY THE LD. CIT(A) IN HIS ORDER WE DO NOT FIND ANY MERIT IN TH IS APPEAL FILED BY THE ASSESSEE. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT ON T HE 22 ND APRIL 2010 IMMEDIATELY AFTER THE HEARING WAS OVER. (SHAMIM YAHYA) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: APRIL 2010 VIJAY 3 COPY TO: 1. APPELLANT. 2. RESPONDENT. 3. CIT 4. CIT(A)-XXIII NEW DELHI 5. DR ASSISTANT REGISTRAR