M/s. JS Engineering, Chittorgarh V. DCIT, Circle, Chittorgarh

ITA 105/JODH/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9168 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 29-06-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order; Set aside
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM ITA. NO. 105/JODH/2020 ASSESSMENT YEARS : 2015-16 M/S JS ENGINEERING WORKS, 1, NEAR SITA RAM TEMPLE SAWA, CHITTORGARH-312613. VS. THE DCIT, CIRCLE, CHITTORGARH. PAN/GIR NO.: AAFFJ 9260 Q APPELLANT RESPONDENT ASSESSEE BY : SHRI SANDEEP JHANWAR (C.A.) REVENUE BY : SMT. SANCHITA KUMAR (CIT) A DATE OF HEARING : 09/08/2021 DATE OF PRONOUNCEMENT : 12/08/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. PR. CIT, UDAIPUR DATED 16.03.2020 PASSED U/S 263 OF THE IT ACT PERTAINING TO ASSESSMENT YEAR 2015-16. 2. THE LD AR SUBMITTED THAT PURSUANT TO IMPUGNED ORDER PASSED BY THE LD. PR. CIT U/S 263 OF THE ACT, IN THE SET ASIDE PROCEEDINGS, THE ASSESSING OFFICER HAS NOT MADE ANY ADDITIONS IN THE HANDS OF THE ASSESSEE. IT WAS ACCORDINGLY SUBMITTED THAT THE ASSESSEE MAY BE ALLOWED TO WITHDRAW THE PRESENT APPEAL AS THE SAME HAS BECOME INFRUCTUOUS IN LIGHT OF SUBSEQUENT ORDER PASSED BY THE ASSESSING OFFICER IN THE SET ASIDE PROCEEDINGS. ITA NO. 105/JODH/2020 M/S JS ENGINEERING WORKS VS. DCIT 2 3. THE LD. DR IS HEARD WHO HAS NOT RAISED ANY OBJECTIONS. 4. AFTER HEARING BOTH THE PARTIES, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 12/08/2021. SD/- SD/- ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) JUDICIAL MEMBER ACCOUNTANT MEMBER JODHPUR DATED:- 12/08/2021. *SANTOSH COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- M/S JS ENGINEERING WORKS, CHITTORGARH. 2. THE RESPONDENT- DCIT, CIRCLE, CHITTORGARH. 3. CIT 4. CIT(A) 5. DR, ITAT, JODHPUR. 6. GUARD FILE { ITA NO. 105/JODH/2020} BY ORDER, ASST. REGISTRAR