T.S.Raghav, Sunder Nagar V. ITO, Sunder NAgar

ITA 295/CHANDI/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3209 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 16-06-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 06-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Application of stay

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCHES, SMC CHANDIGARH (VIRTUAL COURT) .., ! BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA NO. 295/CHD/2020 ASSESSMENT YEAR : 2015-16 SHRI T.S. RAGHAV VILL: SAKRAH P.O. CHAMBI TEHSIL SUNDER NAGAR MANDI, H.P. THE ITO SUNDER NAGAR, H.P PAN NO: ACYPR9609J APPELLANT RESPONDENT !' ASSESSEE BY : SHRI RAJINDER PAL SHARMA, ADVOCATE #!' REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT $ %! & DATE OF HEARING : 16/06/2021 '()*! & DATE OF PRONOUNCEMENT : 16/06/2021 '#/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORD ER OF THE LD. CIT(A), PALAMPUR DT. 27/01/2020. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN APPL ICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: APPEAL FOR QUASHING THE DEMAND ORDER PASSED UNDER SECTION 271 (1) C AND APPEAL AGAINST THE ORDER PASSED U/S 271 (1) C WITHRAWL OF SAME THEROF. SIR THE APPELLANT HUMBLY SUBMITS AS UNDER :- 1-THAT THE APPELLANT HAS BEEN TO FILE THE INSTANT A PPLICATION FOR THE STAY OF DEMAND OF RS 1,22056/- BY THE AUTHORITY BELOW BUT T HE SAME IS SOUGHT TO BE PERMITTED AS WITHDRAWN AS THE APPELLANT INTENDS TO WITHDRAW THE SAID APPLICATION HENCE THE WRITTEN SUBMISSION PLEASE. 2. THE ORIGINALLY THE APPEAL U/S 271 (1) C WAS FILE D MANUALLY AGAINST THIS ORDER BUT THE APPELLANT WAS INSTRUCTED TO FILE THE SAME ONLIN E HENCE THE DELAY WAS CAUSED AND MORE OVER THE COUNSEL WAS NOT WELL ACQUAINTED W ITH THE SYSTEM TECHNICALLY AND ALSO THE DIGITAL SIGNS HAD EXHAUSTED WHILE THE APPEAL WAS FILED AGAINST THE ORIGINAL ORDER ONLINE AND THE ASSESEE/ APPELLANT HA D BEEN TO REMOTE AREA OF DISTT. KINNOUR H.P. AND HENCE THERE WAS HUGE DELAY AND HAZARD IN FILING THE INSTANT APPEAL AGAINST THE PENALTY ORDER PASSED UNDER SECTI ON 271 (1)C OF INCOME TAX ACT .THE SAID APPEAL WAS NOT SENT TO ONLINE PORTAL REGARDING THE DELAY. 3.THAT THE SAID ORDER WAS NOT CONSIDERED TO BE APPE ALED AGAINST AND NO SEPARATE ORDER IN THIS CASE WERE PASSED WHILE THE S AID APPEALED HAS BEEN ACCEPTED FILED AS MANUALLY IN A COMMUNICATION LETTE R ISSUED BY THE CIT APPEALS PALAMPUR TO THE APPELLANT. IT IS THEREFORE RESPECTFULLY PRAYED THAT THE INSTAN T APPLICATION FILED FOR THE STAY OF DEAND MAY KINDLY BE ALLOWED AS WITHDRAWN COPY SUPPL IED MAY KINDLY BE ACKNOWLEDGED AND THE SUBMISSIONS MADE BY THE AIN TH E INTEREST OF JUSTICE. SD/- APPELLANT T S RAGHAV THROUGH COUNSEL R.P. SHARMA ADVOCATE SUNDER NAGAR DISTT. MANDI, H.P. 3. THE LD. DR DID NOT OBJECT IF APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS D ISMISSED AS WITHDRAWN. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 16/06/2021) SD/- .., ( N.K. SAINI) ! / VICE PRESIDENT AG DATE: 16/06/2021 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE