ACIT, New Delhi v. M/s Flextronics Software System Ltd.,, Gurgaon

ITA 4364/DEL/2009 | 2003-2004
Pronouncement Date: 18-02-2010 | Result: Dismissed

Appeal Details

RSA Number 436420114 RSA 2009
Bench Delhi
Appeal Number ITA 4364/DEL/2009
Duration Of Justice 3 month(s) 4 day(s)
Appellant ACIT, New Delhi
Respondent M/s Flextronics Software System Ltd.,, Gurgaon
Appeal Type Income Tax Appeal
Pronouncement Date 18-02-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 18-02-2010
Date Of Final Hearing 18-02-2010
Next Hearing Date 18-02-2010
Assessment Year 2003-2004
Appeal Filed On 13-11-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B NEW DELHI BEFORE SHRI RAJPAL YADAV JUDICIAL MEMEBR AND SHRI R.C. SHARMA ACCOUNTANT MEMBER I.T.A NO. 4364/DEL/09 ASSESSMENT YEAR 2003-04 ACIT CIRCLE 11 (1) ROOM NO. 312 3 RD FLOOR C.R. BUILDING NEW DELHI. VS. M/S. FLEXTRONICS SOFTWARE SYSTEM LTD. (NOW MERGED IN TO ARICENT TECHNOLOGIES HOLDINGS LTD.) PLOT NO. 31 SECTOR 18 ELECTRONIC CITY GURGAON. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANISH GUPTA DR RESPONDENT BY : SHRI AJAY VOHRA ADVOCATE SHRI ROHIT JAIN AR ORDER PER RAJPAL YADAV JM: THE REVENUE IS IN APPEAL BEFORE US AGAINST THE ORDE R OF LD. CIT(A) DATED 4 TH SEPTEMBER 2009 PASSED FOR ASSTT. YEAR 2003-04. TH E LD. COUNSEL FOR THE ASSESSEE AT THE VERY OUTSET POINTED OUT THAT THE PRESENT APPEAL HAS ARISEN FROM AN ASSTT. ORDER DATED 26.12. 2008 WHICH HAS BEEN PASSED IN PURSUANCE OF AN ORDER PASSED BY LD. COMMISSIONER U/S 263 OF THE INCOME TAX ACT. THE ORDER OF THE LD. COM MISSIONER HAS BEEN QUASHED IN AN APPEAL FILED BY THE ASSESSEE BEFORE T HE TRIBUNAL BEARING ITA NO. 2070/D/2008. THUS THE APPEAL OF THE REVENUE BECOMES ITA NO. 4364DEL/09 ASSTT. YEAR 2003-04 2 REDUNDANT . LD. DR WAS UNABLE TO CONTROVERT THE CON TENTION OF LD. COUNSEL FOR THE ASSESSEE. 2. WE FIND THAT THE LD. CIT(A) HAS ALSO OBSERVED IN THE IMPUGNED ORDER THAT ASSTT. ORDER NO MORE SURVIVE IN VIEW OF CANCELLATION OF 263 ORDER BY THE ITAT IN ITA NO. 2070/D/08. SINCE THE V ERY GENESIS TO PASS THE ASSTT. ORDER IN PURSUANCE TO 263 ORDER NO MORE SURVIVE. THEIR CANNOT BE ANY FURTHER APPEAL ETC. THE APPEAL OF THE REVENU E IS NOT MAINTAINABLE HENCE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.2.2010. [R.C. SHARMA] [RAJPAL YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER VEENA DATED: 18.2.2010 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT