Case Number: ITA 1191/DEL/2019
Appellant: DCIT, Circle Hisar, Hisar
Respondent: Synergy Waste Management Pvt. Ltd., Hisar
Assessment Year: 2010-11
Case Filed On: 2019-02-14
Order Type: Final Tribunal Order
Date of Order: 2021-12-02
Date of Pronouncement: 2021-12-02
The case of DCIT, Circle Hisar vs. Synergy Waste Management Pvt. Ltd. pertains to the assessment year 2010-11. The appellant, DCIT, Circle Hisar, filed an appeal against the order dated 14.11.2018 of CIT(A), Hisar. The primary issue in this case arose from the order passed under Section 263 by the CIT, Hisar on 13.01.2015, which was subsequently quashed by the ITAT.
The appeal was heard by the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘G’ through video conferencing, with Judicial Member Smt. Diva Singh and Accountant Member Shri N.K. Billaiya presiding. The hearing took place on 29.11.2021, and the order was pronounced on 02.12.2021.
During the hearing, the Senior DR, Shri Umesh Takyar, and the representative for the appellant, Shri Ramesh Goyal, CA, presented their submissions. The Senior DR did not oppose the adjournment requests for other related appeals but argued that the present appeal may not require adjudication since it stemmed from the quashed Section 263 order. This rendered the consequential proceedings academic and infructuous.
The ITAT reviewed the submissions and relevant records. The tribunal noted that the present proceedings were a result of the Section 263 order passed by the CIT, Hisar, on 31.10.2015. This order had been quashed by the ITAT on 24.04.2018 in ITA No. 1116/Del/2018. Given this, the current appeal was rendered infructuous, and the tribunal found no merit in the Revenue’s appeal.
In conclusion, the appeal by the Revenue was dismissed as infructuous. The decision was announced in the open court on 2nd December 2021.
Order:
Order pronounced in the open court on 2nd December, 2021.
Signed:
(N.K. BILLAIYA) ACCOUNTANT MEMBER
(DIVA SINGH) JUDICIAL MEMBER
Date:- 02.12.2021
*Kavita Arora, SPS /R.N Sr.PS*
Copy forwarded to:
By Order
Assistant Registrar, ITAT, New Delhi
DCIT, Circle Hisar vs. Synergy Waste Management Pvt. Ltd.: Tax Appeal Declared Infructuous
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