M/s Singh Construction Co, Patiala V. ACIT, Patiala

ITA 246/CHANDI/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8910 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 21-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: K P BAJAJ
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 366/CHD/2014 A.Y.: 2009-10 M/S SINGH CONSTRUCTION CO., VS THE CIT, 4028, URBAN ESTATE, PATIALA PHASE-II, PATIALA. PAN: AAWFS4870Q & ITA NO. 246/CHD/2016 A.Y.: 2009-10 M/S SINGH CONSTRUCTION CO., VS THE ACIT, 4028, URBAN ESTATE, PATIALA PHASE-II, PATIALA. PAN: AAWFS4870Q (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.P.BAJAJ RESPONDENT BY : SHRI MANOJ MISHRA DATE OF HEARING : 28.12.2016 DATE OF PRONOUNCEMENT : 28.12.2016 O R D E R PER BHAVNESH SAINI,JM ITA 366/2014 BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF CIT PATIALA DATED 10.03.2014 FOR ASSES SMENT YEAR 2009-10 UNDER SECTION 263 OF THE INCOME TAX AC T. EARLIER THIS APPEAL WAS DISMISSED FOR DEFAULT VIDE ORDER DATED 05.01.2016. THE MISCELLANEOUS APPLICATION OF THE ASSESSEE WAS ALLOWED VIDE ORDER DATED 04.11.2016 AN D APPEAL WAS RE-FIXED FOR HEARING ON MERITS. 2 2. ITA 246/2016 BY ASSESSEE HAS BEEN DIRECTED AGAIN ST THE ORDER OF LD. CIT(APPEALS), PATIALA DATED 27.02. 2015 FOR ASSESSMENT YEAR 2009-10. THE LD. CIT(APPEALS) DECI DED THIS APPEAL AGAINST THE ASSESSMENT ORDER DATED 08.1 2.2011 UNDER SECTION 143(3) OF THE ACT. THE LD. CIT(APPEA LS) NOTED THAT SINCE ASSESSMENT ORDER DATED 08.12.2011 HAVE B EEN SET ASIDE BY CIT PATIALA VIDE ORDER DATED 10.03.201 4, THEREFORE, THE APPEAL HAS BECOME INFRUCTUOUS AND ACCORDINGLY, DISMISSED THIS APPEAL. 3. THE LD. COUNSEL FOR THE ASSESSEE MOVED SEPARATE APPLICATIONS IN BOTH THE APPEALS SEEKING PERMISSION TO WITHDRAW THE APPEALS BECAUSE APPEALS OF THE ASSESSE E ON QUANTUM ARE PENDING BEFORE LD. CIT(APPEALS). THE LD . COUNSEL FOR THE ASSESSEE, THEREFORE, SUBMITTED THAT ASSESSEE MAY BE PERMITTED TO WITHDRAW BOTH THE APPE ALS. 4. IN THIS VIEW OF THE MATTER, BOTH APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( ANNAPURNA GUPTA) (BHAVNESH SAINI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: ..DECEMBER, 2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR ITAT/CHD