Mr Rajesh Kumar Sonthalia, Kolkata V. C.I.T Central - I,kolkata, Kolkata

ITA 1231/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4946 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 02-05-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 13-05-2013
• Court: TRIBUNAL
• Department Lawyers: S SRIVASTAV A CIT LD
• Assessee Lawyers: S K TULSIYAN LD
• Section: 143(3); 263

Judgement Text

ITA NO.1231/KOL/2013-C-JM MR. RAJESH KUMAR SONTHALIA 1 IN THE INCME TAX APPELLATE TRIBUNAL, C BENCH, KO LKATA BEFORE : SHRI WASEEM AHMED, ACCOUNTANT MEMBER, AND SHRI S.S VISWANETHRA RAVI, JUDICIAL MEMBER, I.T.A NO. 1231/KOL/2013 A.Y. 2008-09 MR. RAJESH KUMAR SONTHALIA VS. C.I.T-I, KOLKATA PAN: ASUPSO 840E (APPELLANT) (RESPON DENT) FOR THE APPELLANT/ASSESSEE: SHRI S.K. TULSIYA N, ADVOCATE, LD.AR FOR THE RESPONDENT/ASSESSEE: SHRI S. SRIVASTAVA. CIT, LD.SR.DR DATE OF HEARING: 02-05-2016 DATE OF PRONOUNCEMENT: 02-05-20 16 ORDER SHRI S.S VISWANETHRA RAVI, JM THE APPEAL OF THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE LEARNED CIT- CENTRAL-I, KOLKATA IN M.NO. CIT(C-I)/263 RAJESH KR. SONTHALIA/TECH/12-13/KOL/9668- 70 DATED 30-03-2013 FOR THE ASSESSMENT YEARS 2008- 09 AGAINST THE ORDER OF ASSESSMENT FRAMED BY THE LD.AO U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 2. AT THE TIME OF HEARING BEFORE US THE LD.AR FO R THE ASSESSEE BY WAY OF HIS SUBMISSION VIDE DATED 30 TH APRIL, 2016 SEEKS TO WITHDRAW THE IMPUGNED APPEAL FILED BY THE ASSESSEE. RELEVANT PORTION OF HIS SUBMISSION DA TED 30 TH APRIL 2016 READS AS UNDER:- IN THIS CASE, ORDER UNDER SECTION 263 OF THE I.T A CT 1961 WAS PASSED BY THE COMMISSIONER OF INCOME TAX ON 30-03-2013. SUBS EQUENT TO THE PASSING OF THE SAID ORDER, THE ASSESSING OFFICER HA S PASSED AN ORDER UNDER SECTION 153A/143(3) OF THE INCOME TAX ACT, 1961, WH ICH IS ENCLOSED HEREWITH AND NO ADDITION HAS BEEN RESORTED TO IN TH E SAID ORDER AND THE INCOME IN THE ORIGINAL ASSESSMENT HAS ONLY BEEN REP EATED. APART FROM THAT ITA NO.1231/KOL/2013-C-JM MR. RAJESH KUMAR SONTHALIA 2 NO OTHER ORDER HAS BEEN PASSED IN THIS CASE AND SET ASIDE PROCEEDING IS TIME BARRED. UNDER THE CIRCUMSTANCES, THE IMPUGNED APPEAL FILED BY THE APPELLANT HAS BECOME INFRUCTUOUS AND THE APPELLANT SEEKS TO WITHDRAW THE IMPUGNED APPEAL, WHICH MAY KINDLY BE PERMITTED. 3. HOWEVER, THE LD.SR.DR APPEARING ON BEHALF OF THE REVENUE HAS NOT OBJECTED TO THE ABOVE SUBMISSIONS OF THE LD.AR IN WITHDRAWING T HE IMPUGNED APPEAL FILED BY THE ASSESSEE. 4. IN VIEW OF THE ABOVE, WE PERMIT TO WITHDRAW THE IMPUGNED APPEAL OF THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED BEING WITHDRAWN. THIS ORDER IS PRONOUNCED IN OPEN COURT ON 02/05/2 016 COPY OF THE ORDER FORWARDED TO: 1.. THE APPELLANT/ASSESSEE: MR. RAJESH KUMAR SONTH ALIA 4 JAGMOHAN MULLICK LANE, KOL-7. 2 THE RESPONDENT/DEPARTMENT: THE COMMISSIONER OF IN COME-TAX CENTRAL-I, KOLKATA. 3 /THE CIT, 4.THE CIT(A) 5. DR, KOLKATA BENCH 6. GUARD FILE. TRUE COPY, BY ORDER, ASSTT REGISTRAR *PRADIP SPS SD/- ( WASEEM AHMED, ACCOUNTANT MEMBER ) SD/- ( S.S VISWANETHRA, RAVI, JUDICIAL MEMBER) DATE 02/05/2016