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Income Tax Appellate Tribunal - Delhi

Uopllc,, vs Assessee on 1 March, 2016

               IN THE INCOME TAX APPELLATE TRIBUNAL
                     DELHI BENCH 'F', NEW DELHI

     BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER
           AND SHRI KULDIP SINGH, JUDICIAL MEMBER

                      ITA No. 242/Del/2006
                          AY: 2001-02

UOP LIC                               vs.   ADIT, International Taxation
C/o PricewaterhouseCoopers                  Circle 2(2)
Sucheta Bhawan, Gate no.2                   New Delhi
11 A, Vishnu Digambar Marg
New Delhi

(Appellant)                                 (Respondent)

            Appellant by      : Sh. SK Aggrawal, C.A.

              Respondent by : Sh. R.S.Negi, Sr.D.R.



                                    ORDER

PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER

This assessee's appeal is posted before us in pursuance of the order of the Hon'ble Delhi High Court in case no. 1324/2007 judgement dt. 7.9.2012.

2. After perusing the judgement of the Hon'ble High Court, we find that this case has been wrongly posted before us. The Hon'ble High Court has not remitted the issue that arose in this appeal to the file of the Tribunal. In fact it had decided this issue in favour of the assessee. Thus, we dismiss this appeal as infructuous.

ITA No. 242/Del/2006

A.Y. 2001-02 M/s UOP LIC, N.Delhi.

3. In the result assessee's appeal is dismissed as wrongly restored.

Order pronounced in the Open Court on 01st March, 2016.

                Sd/-                                                Sd/-
           (KULDIP SINGH)                                   (J. SUDHAKAR REDDY)
         JUDICIAL MEMBER                                     ACCOUNTANT MEMBER

Dated: the 01st March, 2016 · Manga Copy forwarded to: -

1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
- TRUE COPY -

By Order, ASSISTANT REGISTRAR 2