Jagdev Pal, Ludhiana V. ACIT, Khanna

ITA 1133/CHANDI/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90190 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 09-06-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 22-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR AMA RVEER SINGH
• Assessee Lawyers: P C GARG

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 1133/CHD/2014 ASSESSMENT YEAR: 2011-12 SHRI JAGDEV PAL, VS THE ACIT, H.NO 7, VILLAGE GURDITPURA, CIRCLE, P.O. DORAHA, TEHSIL PAYAL, KHANNA. DISTT. LUDHIANA. PAN: BXIPP3881J (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.C.GARG RESPONDENT BY : DR. AMARVEER SINGH DATE OF HEARING : 09.06.2015 DATE OF PRONOUNCEMENT : 09.06.2015 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORD ER OF LD. CIT(APPEALS)-II LUDHIANA DATED 28.10.2014 FOR ASSES SMENT YEAR 2011-12. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT THE ASSES SEE FILED RETURN OF INCOME WHICH WAS PROCESSED UNDER SECTION 143(1) OF THE INCOME TAX ACT ON 25.03.2013 ACCEPTING THE RETU RNED INCOME. SINCE NO ADJUSTMENT WAS MADE, THEREFORE LD . CIT(APPEALS) HELD THAT ASSESSEE COULD NOT BE SAID T O HAVE ANY GRIEVANCE AND APPEAL OF THE ASSESSEE IS NOT MAINTAI NABLE AND THE SAME WAS ACCORDINGLY, DISMISSED. THE LD. CIT(APPEA LS) ALSO NOTED THAT APPEAL OF THE ASSESSEE IS NOT MAINTAINAB LE ON ANOTHER POINT BECAUSE THE ADMITTED TAX BEFORE FILING OF THE APPEAL BEFORE 2 HIM HAVE NOT BEEN PAID. THE APPEAL OF THE ASSESSEE WAS ACCORDINGLY DISMISSED. 3. THE LD. COUNSEL FOR THE ASSESSEE, IN VIEW OF THE ABOVE FACTS SEEKS PERMISSION TO WITHDRAW THE APPEAL. ENDORSEME NT TO THAT EFFECT IS ALSO MADE ON THE APPEAL PAPERS. 4. CONSIDERING THE STATEMENT OF LD. COUNSEL FOR THE ASSESSEE IN THE LIGHT OF THE FACTS OF THE CASE, ASSESSEE IS PER MITTED TO WITHDRAW THE APPEAL. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH JUNE, 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9 TH JUNE,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH