Raj Bir Singh, Chandigarh V. DCIT, Chandigarh

ITA 1319/CHANDI/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8323 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2003-2004
• Appeal Filed On: 08-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGHDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NOS. 1319 TO 1324/CHD/2016 A.YS : 2003-04 TO 2008-09 SHRI RAJBIR SINGH , VS THE DCIT, HOUSE NO. 152, CENTRAL CIRCLE-1, SECTOR 9-B, AAYKAR BHAWAN, CHANDIGARH. SECTOR 17,CHANDIGARH. PAN: ABZPS6058C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUDHIR SEHGAL RESPONDENT BY : SHRI MANJIT SINGH,DR DATE OF HEARING : 08.02.2017 DATE OF PRONOUNCEMENT : 08.02.2017 O R D E R PER BHAVNESH SAINI,JM ALL THE APPEALS BY THE SAME ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDERS OF LD. CIT(APPEALS)-3, GUR GAON DATED 04.10.2016 FOR ABOVE ASSESSMENT YEARS CHALLENGING T HE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF INCOME TAX AC T. 2. THE LD. CIT(APPEALS) NOTED THAT SINCE QUANTUM AP PEALS ARE RESTORED BACK FOR RE-ADJUDICATION TO THE FILE O F ASSESSING OFFICER, THEREFORE, THE VERY BASIS OF CONCEALMENT, PENALTIES 2 ARE SIMULTANEOUSLY TO BE DECIDED ALONG WITH THE ASS ESSMENT ORDER. ALL THE APPEALS WERE ACCORDINGLY ALLOWED. 3. LD. COUNSEL FOR THE ASSESSEE SEEKS PERMISSION TO WITHDRAW ALL THE APPEALS. 4. IN THIS VIEW OF THE MATTER, ALL APPEALS OF THE A SSESSEE ARE DISMISSED AS WITHDRAWN BECAUSE RELIEF HAS ALREA DY BEEN GRANTED BY THE LD. CIT(APPEALS) TO THE ASSESSEE. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 TH FEBRUARY, 2017. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD