M/s. Bhagwandas Shobhalal Jain Tobacco Products Pvt. Ltd., Jabalpur V. Additonal Commissioner Of Income Tax Range-1, Jabalpur

ITA 3/JAB/2015

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9147 (ITAT-JABALPUR)
• Duration Of Justice: 6 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 08-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SWATI AGARWAL JT
• Assessee Lawyers: DINESH SINGHAL
• Section: 143(3)

Judgement Text

ITA NO. 03/JAB/2015 (AY 2006-07) BHAGWANDAS SHOBHALAL JAIN TOBACCO PRODUCTS (P.) LTD . V. ADDL .CIT 1 IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH , JABALPUR (SMC) (THROUGH VIDEO CONFERENCING) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER ITA NO.03/JAB/2015 ASSESSMENT YEAR: 2006-07 BHAGWANDAS SHOBHALAL JAIN TOBACCO PRODUCTS (P.) LTD., JABALPUR (M.P.) [PAN: AAACB 9382P] VS. ADDL. COMMISSIONER OF INCOME TAX, RANGE -1, JABALPUR (APPELLANT) (RESPONDENT) APPELLANT BY SH. DINESH SINGHAL, ADVOCATE RESPONDENT BY SMT. SWATI AGARWAL, JT. CIT DATE OF HEARING 03/08/2021 DATE OF PRONOUNCEMENT 03/08/2021 ORDER PER SANJAY ARORA, AM THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, JABALPUR ( CIT(A) FOR SHORT) DATED 04/8/2014, DISMISSING THE ASSESSEES APPEAL CONTEST ING ITS ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (THE AC T HEREINAFTER) FOR THE ASSESSMENT YEAR (AY) 2006-07 VIDE ORDER DATED 30/12 /2008. 2. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASSE SSE, SH. SINGHAL, WOULD SUBMIT THAT THE TAX-EFFECT OF THE ASSESSEES APPEAL BEING LOW, IT IS NOT INTERESTED TO PROSECUTE ITS INSTANT APPEAL AND, ACCORDINGLY, SEEKS PERMISSION TO WITHDRAW THE SAME. MS. AGRAWAL, THE LD. SR. DR, ON BEING ASK ED, WOULD STATE THAT THE REVENUE HAS NO OBJECTION TO THE SAID WITHDRAWAL. ITA NO. 03/JAB/2015 (AY 2006-07) BHAGWANDAS SHOBHALAL JAIN TOBACCO PRODUCTS (P.) LTD . V. ADDL .CIT 2 3. I HAVE HEARD THE PARTIES AND PERUSED THE MATERIA L ON RECORD. THE APPEAL, UNDER THE CIRCUMSTANCES, IS PERMITTED TO BE WITHDRA WN. THE ASSESSEES APPEAL IS ACCORDINGLY DISMISSED AS WITHDRAWN. I DECIDE ACCORD INGLY. THIS ORDER, IN ITS OPERATIVE PART, WAS DICTATED IN THE OPEN COURT. 4. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 03, 20 21 SD/- (SANJAY ARORA) A CCOUNTANT MEMBER DATED: 03/08/2021 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT: M/S. BHAGWANDAS SHOBHALAL JAIN TABAC CO PRODUCTS PVT. LTD., 1221/3 WRIGHT TOWN, JABALPUR, MP 2. THE RESPONDENT: ADDL. COMMISSIONER OF INCOME TAX, R ANGE -1, JABALPUR, MP 3. THE PR. CCIT, BHOPAL 4. THE CIT(A)-1, JABALPUR 5. THE SR. DR, ITAT, JABALPUR 6. GUARD FILE // TRUE COPY //