Richmond Nirman Pvt. Ltd., Bhubaneswar V. Principal CIT-1, Bhubaneswar

ITA 284/CTK/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3593 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 14-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 284 /CTK/2017 ASSESSMENT YEAR : 201 2 - 201 3 RICHMOND NIRMAN PVT LTD., RAJESH K JHINJHUNWALA & CO., PLOT NO.C 1/34, SECTOR - 10, CDA MARKET, CUTTACK - 14. VS. PR. CIT - 1, BHUBANESWAR. PAN/GIR NO. AADCS 2774 A (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) REVENUE BY : SHRI SU BH ENDU DATTA , DR DATE OF HEARING : 20 /0 8 / 2018 DATE OF PRONOUNCEMENT : 20 /0 8 / 2018 O R D E R PER N.S.SAINI, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE PR. CIT - 1, BHUBANESWAR DATED 21.3.2017 FOR THE ASSESSMENT YEAR 2012 - 2013. 2. THE DIRECTOR OF THE ASSESSEE COMPANY HAS FILED AN APPLICATION SEEKING PERMISSION OF THE BENCH TO WITHDRAW ITS APPEAL WHICH READS AS UNDER: THE APPELLANT COMPANY HAS FILED THIS APPEAL AGAINST THE ORDER PASSED U/S 263 OF THE ACT FOR THE ABOVE MENTIONED ASSESSMENT YEAR. 2 SINCE THE PASSING OF THE ORDER U/S 263 OF THE ACT, THE ASSESSING OFFICER HAS ALREADY PASSED AN ORDER IN CONSEQUENCE TO THE SAID ORDER AND THE APPELLANT COMPANY IS BEFORE THE LEARNED COMMISSIONER OF INCOME TAX APPEALS AGAINST THE SAID ORDER. THE SAID APPEAL IS PENDI NG AND THE APPELLANT COMPANY SHALL BE REPRESENTING THE ISSUES BEFORE THE LD COMMISSIONER OF INCOME TAX APPEALS IN THIS REGARD. WE SUBMIT THAT THE HON'BLE CALCUTTA HIGH COURT IN THE CASE OF K. P. JAIN V CIT (2011) 202 TAXMAN 244 (CAL) HAS TAKEN A VIEW THAT IN SUCH CASES THE APPEAL AGAINST THE ORDER U/S 263 OF THE IT ACT 1961 BECOMES FACTUALLY INFRUCTUOUS. 3. LD D.R. HAD NO OBJECTION TO THE ABOVE REQUEST OF THE ASSESSEE. 4. THEREFORE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 20 /0 8 /2018. S D/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 20 /0 8 /2018 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR. PVT.SECRETARY, ITAT, CUTTACK 1. THE APPELLANT : RICHMOND NIRMAN PVT LTD., RAJESH K JHINJHUNWALA & CO., PLOT NO.C 1/34, SECTOR - 10, CDA MARKET, CUTTACK - 14. 2. THE RESPONDENT: PR. CIT - 1, BHUBANESWAR. 3. DR, ITAT, CUTTACK 4. GUARD FILE. //TRUE COPY//