M/s. Sookerating Tea Estate Pvt. Ltd., Tinsukia V. Assistant Commissioner of Income Tax, Circle - 2, Dibrugarh

ITA 140/GTY/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8516 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 10 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 11-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RABINDRO SINGHJ DATEOFHEARING
• Assessee Lawyers: RAMESHGOENKASR J

Judgement Text

] \ ' \ ' , ' , IN THEINCOMETAXAPPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE SHRIS.S.GODARA,JUDICIALMEMBER AND DR. A.L. SAINI, ACCOUNTANTMEMBER ITA NO. 81 / GAU / 2016 ASSESSMENT YEAR : 2012-13 ITA NO.140/GAU/2017 ASSESSMENT YEAR : 2014-15 M/S SOOKERATING TEA ESTATE PVT. LTD., MANAV KALYAN ROAD, TINSUKIA- 786125 [ PAN NO. AAECS 9335 F ] V/S . DCIT, CIRCLE-2, DIBRUGARH ACIT, CIRCLE-2, DIBRUGARH \ ' /APPELLANT .. / RESPONDENT \ ' J /BYAPPELLANT SHRI RAMESHGOENKA,SR. ADVOCATE J /BYREVENUE SHRI RABINDRO SINGH,JCIT-DR ' _ /DATEOFHEARING 02-07-2019 /DATEOFPRONOUNCEMENT 10-07-2019 / ORDE R PERBENCH:- THESE TWO ASSESSEES APPEALS FOR ASSESSMENT YEAR(S) 2012-13 & 2014- 15 CALLS INTO QUESTION OF THE COMMISSIONER OF INCOME TAX (APPEALS)- DIBRUGARHS SEPARATE ORDERS DATED 31.05.2016 & 31.05.2017 PASSED IN CASE NOS TSK-43/2014-15 & CIT(A), DIBRUGARH/10054/2016-17, INVOLVING PROCEEDINGS U/S143(3)OFTHEINCOMETAXACT,1961;IN SHORT THEACT. ITA NO. 81/GAU/2016 &140/GAU/2017 AYS12-13 &14-15 M/SSOOKERATING TEA ESTATE PLTD. VS. DCIT CIR-2/ACIT CIR-2,DIBRUGARH PAGE2 2. LEARNED COUNSEL STATES AT BAR THAT THE ASSESSEE NO MORE WISHES TO PRESS FOR BOTH THESE INSTANT APPEAL(S). LEARNED DEPARTMENTAL REPRESENTATIVE HASNOT RAISEDANYOBJECTION. 3. THESETWOASSESSEESAPPEAL(S) AREDISMISSEDAS WITHDRAWN. ORDERPRONOUNCEDINTHEOPENCOURT 10/07/2019 SD/- SD/- ( ' ) ( ' ) ( A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) GUWAHATI, *DKP ' ' - 10/07 /201 9 ' \ / COPY OF ORDER FORWARDED TO:- 1 . /ASSESSEE-SHRIRATAN SHARMA,6 TH FLOOR, FATASIL AMBARI,GUWAHATI-9 2. /REVENUE-DCIT, CIRCLE-3, R.NO.714, 7 TH FLOOR, AAYAKAR BHAWAN,G.S. ROAD GUWAHATI-781005 3. - ' ] ] ' /CONCERNEDCIT GUWAHATI 4. ] ] - / CIT (A) GUWAHATI 5. ' ' ' , ] \ ' \ ' , ' ' / DR,ITAT,GUWAHATI 6. ' [ /GUARDFILE. BYORDER/ , /TRUECOPY/ SR. PRIVATE SECRETARY(ONTOUR) ] \ ' \ ' ,