Ravikumar Dhandhania, Salem V. ITO Ward 1(4), Salem

ITA 1041/CHNY/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 9182 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 12-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: R LAKSHMI RATAN
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN , ACCOUNTANT MEMBER ./ ITA NO S . 1 041 /CHNY/ 201 4 / ASSESSMENT YEAR: 20 07 - 08 SHRI. RAVIKUMAR DHANDHANIA NO.17, F, RAJAJI ROAD, SALEM 636 007. [PAN: ACGPD 9374E ] VS. THE INCOME TAX OFFICER WARD 1 (4), NO.3, GANDHI ROAD, SALEM 636 007. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : M R . R. LAKSHMI RATAN , ADV OCATE /RESPONDENT BY : M R. AR.V.SREENIVASAN, JCIT / DATE OF HEARING : 18 . 1 2 .2019 / DATE OF PRONOUNCEMENT : 18 .12 .2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED PRINCIPAL COMMIS SIONER OF INCOME TAX , SALEM PASSED U/S. 220(2A) OF THE INCOME TAX ACT, 1961 DATED 14.02.2019 IN C.NO.9503(1)/2018 - 19/PCIT/SLM DATED 14.02.2019 FOR THE ASSESSMENT YEAR 20 07 - 08 . 2. MR. R. LAKSHMI RATAN , ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND MR. AR.V.SREENIVASAN, JCIT REPRE SENTED ON BEHALF OF THE R EVENUE . ITA NO. 1041 / CHNY / 201 9 : - 2 - : 3. AT THE TIME OF HEARING, IT WAS FAIRLY AGREED BY THE LEARNED AUTHORIZED REPRESENTATIVE THAT THE APPEAL IS NOT MAINTAINABLE IN SO FAR AS AN ORDER U/S.220(2A) IS NOT AN A PPEALABLE ORDER BEFORE THE INCOME TAX APPELLATE TRIBUNAL. CONSEQUENTLY, HE HAS PRAYED FOR PERMISSION TO WITHDRAW THE APPEAL WITH A LIBERTY TO OBTAIN AN ALTERNATIVE REMEDY. THE LEARNED AUTHORIZED REPRESENTATIVE HAS ALSO MADE AN ENDORSEMENT TO THAT EFFEC T. CONSEQUENTLY, THE ASSESSEE IS PERMITTED TO WITHDRAW THIS APPEAL WITH LIBERTY TO OBTAIN AN ALTERNATIVE REMEDY. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH DECEMBER , 2019 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER / CHENNAI, / DATED: 18 TH DECEMBER , 2 019 . IA, SR. PS SD/ - ( ) (GEORGE MATHAN) /JUDICIAL MEMBER / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF