Ratan Kumar Chitlangia (Legal heir of Sarita Devi Chitlangia), Malda V. ACIT, MALDA, Malda

ITA 1225/KOL/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83219 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 28-05-2014
• Court: TRIBUNAL

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA ( ) BEFORE , /AND , ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI SHAMIM YAHYA , AM ] / I.T.A NO. 1 225 /KOL/20 1 4 / ASSESSMENT YEAR : 200 8 - 0 9 RATAN KUMAR CHITLANGIA, LEGAL HEIR OF VS. ASSISTANT COMMISSIONER OF INCOME - TAX, SARITA DEVI CHITLANGIA (PAN: A CMPC2815M ) CIRCLE - MALDA, MALDA ( /APPELLANT ) ( / RESPONDENT ) & / I.T.A NO. 1226 /KOL/201 4 / ASSESSMENT YEAR : 200 8 - 0 9 SUBHAS CHANDRA CHITLANGIA VS. ASSISTANT COMMISSIONER OF INCOME - TAX, (PAN: ABYPC5488M) CIRCLE - MALDA, MALDA ( /APPELLANT ) ( / RESPONDENT ) DATE OF HEARING: 0 3 . 12 .201 4 DATE OF PRONOUNCEMENT: 03 . 1 2 .201 4 FOR THE APPELLANT : N O N E FOR THE RESPONDENT : SHRI VARINDER MEHTA, CIT / ORDER PER SHRI MAHAVIR SINGH, JM : AT THE TIME OF HEARING, IT IS NOTICED THAT THE ASSESSEE FILED LETTER DATED 24.09.2014 IN BOTH THE APPEALS INFORMING THAT PLEASE REFER TO THE ABOVE MENTIONED APPEAL FILED ON 28.05.2014. THIS IS TO INFORM YOUR HONOUR THAT THE APPELLANT HAS ERRONEOUSLY FILE D APPEAL BEFORE THE HON BLE ITAT INSTEAD OF FILING IT WITH CIT(A), JALPAIGURI. HENCE, YOUR HONOUR IS REQUESTED TO TREAT THE ABOVE APPEAL AS WITHDRAWN. 2. FROM THE ABOVE TEXT OF THE LETTER IT IS CLEAR THAT THE ASSESSEES HAVE WRONGLY FILED APPEALS BEFORE T RIBUNAL WHEREAS ACTUALLY THE APPEALS AGAINST ASSESSMENT ORDER SHOULD HAVE BEEN FILED BEFORE CIT(A). HENCE, WE PERMIT THE WITHDRAWAL OF THE APPEALS AND BOTH THE APPEALS OF ASSESSEES ARE DISMISSED AS WITHDRAWN. 3 . IN THE RESULT, APPEAL S OF ASSESSEE ARE DIS MISSED AS WITHDRAWN. 4 . ORDER IS PRONOUNCED IN OPEN COURT ON 03.12.2014 SD/ - SD/ - , , ( SHAMIM YAHYA ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 RD DECEMBER , 201 4 JD.(SR.P.S.) 2 ITA NO.1 22 5/K/2014 & 1226/K/2014 RATAN KR. CHITLANGIA & SUBHAS CHANDRA CHITLANGIA AY 200 8 - 0 9 - COPY OF THE ORDER FORWARDED TO: 1 . / A PPELLANT SHRI RATAN KUMAR CHITLANGIA, LEGAL HEIR OF SARITA DEVI CHITLANGIA, & SHRI SUBHAS CHANDRA CHITLANGIA, N.H - 34, RATHBARI, MALDA - 732101. 2 / RESPONDENT A CIT, CIRCLE - MALDA, MALDA 3 . ( )/ THE CIT(A), 4. 5. / CIT / DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, / BY ORDER, /ASSTT. REGISTRAR .