M/s Hotel Anjali Park, Angamally V. CIT (Central), Cochin

ITA 222/COCH/2011

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68921 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 13-08-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 24-03-2011
• Court: TRIBUNAL
• Department Lawyers: K K JOHN
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM I.T.A. NO. 222/COCH/2011 ASSESSMENT YEAR : 2007-08 M/S. HOTEL ANJALI PARK, DOOR NO. V/172, HOTEL HILLS, PARK BUILDING, NEAR KSRTC BUS STATION, ANGAMALY. [PAN:AADFH 6484Q]] VS. THE COMMISSIONER OF INCOME-TAX, CENTRAL, KOCHI. (ASSESSEE -APPELLANT) (REVENUE-R ESPONDENT) ASSESSEE BY SHRI ANIL D. NAIR, ADV. REVENUE BY SHRI K.K. JOHN, SR DR DATE OF HEARING 13/08/2013 DATE OF PRONOUNCEMENT 13/08/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE REVISION ORDER DATED 10-01- 2011 PASSED BY LD CIT (CENTRAL), COCHIN U/S 263 OF THE ACT FOR THE ASSESSMENT YEAR 2007-08. 2. AT THE TIME OF HEARING, THE LD COUNSEL FOR THE A SSESSEE SUBMITTED THAT THE ASSESSING OFFICER HAS ALREADY GIVEN EFFECT TO THE I MPUGNED REVISION ORDER, WHEREIN THE AO DID NOT DISTURB THE TOTAL INCOME ALREADY DETERMI NED BY HIM IN THE ORIGINAL ASSESSMENT ORDER. ACCORDINGLY HE SUBMITTED THAT TH E ASSESSEE IS NOT INTERESTED IN PROSECUTING THE PRESENT APPEAL. THE LD A.R ALSO MA DE NECESSARY ENDORSEMENT TO THIS EFFECT IN THE GROUNDS OF APPEAL AND SOUGHT PERMIS SION TO WITHDRAW THE APPEAL. THE LD D.R DID NOT OBJECT TO THE PLEA OF LD A.R. I.T.A. NO.222/COCH/2011 2 3. ACCORDINGLY, WE DISMISS THE APPEAL IN LIMINE AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE AS SESSEE IS DISMISSED. PRONOUNCED ACCORDINGLY ON 13-08-2 013. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 13TH AUGUST, 2013 GJ COPY TO: 1. M/S. HOTEL ANJALI PARK, HOTEL HILLS, PARK BUILDI NG, NEAR KSRTC BUS STATION, ANGAMALY. 2. THE COMMISSIONER OF INCOME-TAX, CENTRAL, KOCHI 3.THE COMMISSIONER OF INCOME-TAX, KOCHI 4. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 5. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR ) I.T.A.T, COCHIN I.T.A. NO.222/COCH/2011 3