Harjit Kaur, Jamshedpur V. ACIT, Circle-1, Jamshedpur

ITA 08/RAN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2484 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHA ORAON SINGHMARR J
• Assessee Lawyers: N N SEN
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH SMC RANCHI BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.08/RAN/2019 ASSESSMENT YEAR:2010-11 HARJIT KAUR H.NO.2, PUNJABI REFUGEE COLONY, P.O. AGRICO, JAMSHEDPUR-831009 [ PAN NO.ACKPK 4699 M ] / V/S . ACIT,CIRCLE-1 47, CIRCUIT HOUSE ARA, BISTUPUR, JAMSHEDPUR-831001 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI N.N. SEN, ADVOCATE /BY RESPONDENT SMT. NISHA ORAON SINGHMARR, JCIT-DR /DATE OF HEARING 04-03-2020 /DATE OF PRONOUNCEMENT 04-03-2020 /O R D E R (ORAL) THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2010-11, ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-JAMSHEDPURS O RDER DATED 01.10.2018 PASSED IN CASE NO.560/JSR/2017-18, INVOLVING PROCEE DINGS U/S. 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT EMERGES AT THE OUTSET FROM A PERUSAL OF THE CIT(A) ORDER IN PAGE-7 PARA-3.2 THAT HE HAS DIRECTED THE ASSESSING OFFICE R TO VERIFY THE ASSESSEES SUNDRY DEBTOR(S) OF RS.19,30,708/- IN ISSUE STATED TO BE PERTAINING TO EARLIER ASSESSMENT YEAR AND RECEIVED IN THE IMPUGNED ASSESS MENT YEAR. I CONCLUDE IN THIS FACTUAL BACKDROP THAT THE ASSESSEE NEED NOT HA VE ANY GRIEVANCE AT THIS STAGE ITA NO.08/RAN/2019 ASSESSMENT YEAR:2010-11 HARJIT KAUR VS. ACIT, CIR-1, JSR P AGE 2 SINCE THE ASSESSING OFFICER IS YET TO FINALIZE HIS CONSEQUENTIAL FACTUAL VERIFICATION AS PER LOWER APPELLATE DIRECTIONS. LEA RNED COUNSEL UNDERTAKES TO APPEAR BEFORE THE ASSESSING OFFICER ON OR BEFORE 30.04.2020 ALONG WITH A COPY OF THIS ORDER FOR FURTHER PROCEEDINGS. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF HEA RING ON WEDNESDAY , 4 TH MARCH, 2020 SD/- ( #) (S.S. GODARA) JUDICIAL MEMBER *DKP/SR.PS % - 04/03/2020 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-HARJIT KAUR, H.NO. 2, PUNJABI REFUGEE CO LONY, P.O. AGRICO. JAMSHEDPUR-831 009 2. /RESPONDENT-ACIT, CIR-1, 47,CIRCUIT HOUSE AREA, BIS TUPUR, JAMSHEDPUR 3. ) , / CONCERNED CIT 4. , - / CIT (A) 5. - ) , ) / DR, ITAT, RANCHI 6. 1 / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY/P.S (ON TOUR) ),