Saudamini Seva Sansthan nyas( Private), V. C.C.I.T,

ITA 238/JAB/2013

• Counselvise Citation: 23822914 RSA 2013
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 24-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K UPADHYAYA
• Assessee Lawyers: DR H S MODH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 238/JAB./2013 SAUDAMINI SEVA SANSTHAN NYAS(PRIVATE) VS. CHIEF CO MMISSIONER, UNIVERSITY ROAD, REWA (M.P.) OF INCOME-TAX, BHO PAL. (PAN : AAFAS0292 N) (APPELLANT) (RESPONDENT) APPELLANT BY : DR. H.S. MODH, ADVOCATE RESPONDENT BY : SHRI K.K. UPADHYAYA, DR DATE OF HEARING : 26.03.2014 DATE OF PRONOUNCEMENT : 26.03.2014 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF LD. CCIT, BHOPAL DATED 30.09.2013, DECLINING APPROVAL U/S. 10(23C)(V I) & (VIA) OF THE IT ACT. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE PRESENT APPEAL IS NOT MAINTAINABLE BEFORE THE TRIBUNAL AGAINST THE IMPUGN ED ORDER, AS NO APPEAL LIES TO THE TRIBUNAL AGAINST THE IMPUGNED ORDER U/S. 253 OF THE IT ACT. HE HAS, THEREFORE, SOUGHT PERMISSION TO WITHDRAW THE PRESENT APPEAL WI TH LIBERTY TO MOVE BEFORE THE HONBLE HIGH COURT. ITA NO. 238/JAB./2013 2 3. IN VIEW OF THE ABOVE, THE ASSESSEE IS PERMITTED TO WITHDRAW THE APPEAL. THE SAME IS DISMISSED AS WITHDRAWN WITH LIBERTY TO MOVE BEFORE APPROPRIATE AUTHORITY, IF SO ADVISED, IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS DISCUS SED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (T.S. KAPOOR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, JABALPUR 6. GUARD FILE SR. PRIVATE SECRETARY ITAT, CAMP AT JABALPUR