The Income tax Officer, Kathua V. Sh. Satish Kumar, Kathua

ITA 144/ASR/2012

• Counselvise Citation: 14420914 RSA 2012
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 1999-2000
• Appeal Filed On: 01-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LAXMAN SINGH
• Assessee Lawyers: P N ARORA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NO.144(ASR)/2012 ASSESSMENT YEAR:1999-2000 PAN :ADEPK8240P INCOME TAX OFFICER, VS. SH. SATISH KUMAR KATHUA, S/O SH. SAT PAL, KATHUA. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. LAXMAN SINGH CIT(DR) RESPONDENT BY:SH. P.N. ARORA, ADVOCATE DATE OF HEARING:17/07/2012 DATE OF PRONOUNCEMENT:17/07/2012 ORDER PER BENCH ; THE REVENUE HAS FILED THE PRESENT APPEAL AGAINST THE ORDER OF THE CIT(A) JAMMU, DATED 22.02.2012 FOR THE ASSESSMENT Y EAR 1999-2000, ON THE FOLLOWING GROUNDS: 1. ON THE FACTS AND CIRCUMSTANCES WHETHER THE LD. CIT(A) WAS RIGHT IN FOLLOWING THE ORDER OF THE TRIBUNAL IN THE CASE OF SH. RISHI GROVER PROP. VISHNU JEWELLERS IN ITA NO.198 T O 202(ASR)/2206 DATED 30.06.2009 WHEN THE MISCELLANEO US APPLICATION FILED BY THE DEPARTMENT BEFORE HONBLE ITAT, AMRITSAR IS PENDING FOR ADJUDICATION. 2 2. THAT THE APPELLANT CRAVES TO AMEND OR ADD ANY ON E OR MORE GROUNDS OF APPEAL. 2. THE LD. COUNSEL FOR THE ASSESSEE, SH. P.N. ARORA , ADVOCATE, HAS RAISED A PRELIMINARY OBJECTION THAT THE SOLE GROUND RAISED BY THE REVENUE IN THE PRESENT APPEAL HAS BECOME INFRUCTUOUS BECAUSE THE M ISCELLANEOUS APPLICATION NOS. 55 TO 59(ASR)/2010 ARISING OUT OF ITA NOS. 198 TO 202(ASR)/2006 DATED 26.06.2012 RELATING TO ASSESSME NT YEARS 1998-99 TO 2002-03 HAVE ALREADY BEEN ADJUDICATED AND FINALLY D ISMISSED BY THIS BENCH ON 26 TH JUNE, 2012. THEREFORE, THE PRESENT APPEAL FILED BY THE REVENUE HAS BECOME INFRUCTUOUS. 3. THE LD. DR, ON THE OTHER HAND, HAS NOT RAISED AN Y OBJECTION TO THE PRELIMINARY OBJECTION MADE BY THE LD. COUNSEL FOR T HE ASSESSEE. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD AVAILABLE WITH US, WHICH INCLUDES ONE PAPER BOOK FILED BY THE ASSE SSEE IN WHICH THE ASSESSEE HAS ATTACHED VARIOUS ORDERS PASSED BY THIS BENCH AS WELL AS THE ORDER PASSED IN M.A.NOS. 55 TO 59(ASR)/2010 (ARISIN G OUT OF ITA NOS. 198 TO 202(ASR)/2006) FILED BY THE REVENUE TITLED AS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV, AMRITSAR VS. SH. RISHI GR OVER PROP. VISHNU JEWELLERS, WHICH IS AT PAGES 21 TO 81 OF THE PAPER BOOK. THIS BENCH HAS 3 DISMISSED THE MISCELLANEOUS APPLICATIONS NO.55 TO 5 9(ASR)/2010 FILED BY THE REVENUE VIDE ORDER DATED 26 TH JUNE, 2012. 4.1. KEEPING IN VIEW THE GROUND RAISED BY THE REVEN UE IN THE PRESENT APPEAL AS WELL AS ORDER DATED 26 TH JUNE, 2012 (SUPRA) PASSED BY THIS BENCH, THE PRESENT APPEAL FILED BY THE REVENUE HAS BECOME INFRUCTUOUS AND THEREFORE, THE SAME IS DISMISSED. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I N ITA NO.144(ASR)/2012 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17TH JULY, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17TH JULY, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. SATISH KUMAR S/O SH. SAT PAL, KATH UA. 2. THE ITO, KATHUA. 3. THE CIT(A) JAMMU. 4. THE CIT, JAMMU. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.