Smt. Anju Agarwal, Mainpuri V. A.C.I.T.,C.C., Agra

ITA 307/AGR/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 76576 (ITAT-AGRA)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-05-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 12-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: INDERJI T SINGH
• Assessee Lawyers: PRARTHANA JALAN C AS; DEEPAND RA MOHAN
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI JOGINDER SINGH, JUDICIAL MEMBER ITA NOS. 307 & 309/AGRA/ 2013 ASSESSMENT YEARS 2004-05 & 2005-06 SMT. ANJU AGARWAL VS. A.C.I.T., CENTRAL CIRCLE, 233, NARAIN NAGAR, AGRA MAINPURI (PAN ABQPA 2057C) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DEEPAND RA MOHAN AND MS. PRARTHANA JALAN, C.AS. RESPONDENT BY : SHRI INDERJI T SINGH, CIT., D.R.. DATE OF HEARING : 03.06.2014 DATE OF PRONOUNCEMENT : 03.06.2014 ORDER PER BENCH: 1. THESE TWO APPEALS PERTAINS TO THE SAME ASSESSEE WERE HEARD TOGETHER AND IS A MATTER OF CONVENIENT, THEREFORE, ARE BEING DISPOSED OF BY WAY OF THIS CONSOLIDATED ORDER. THESE APPEALS ARE DIRECTED AGAINST THE ORDER S DATED 20.03.2013 AND 22.03.2013 PASSED BY THE LD. CIT(A) IN THE MATTER O F THE ASSESSMENT UNDER SECTION ITA NOS.307&309/AGRA/2013 2 153A R.W.S. 143(3) OF THE INCOME TAX ACT, 1961 FOR THE A.YS. 2005-06 & 2004-05 RESPECTIVELY.. 2 . SHRI DEEPENDRA MOHAN, LEARNED COUNSEL FOR THE ASSES SEE POINTS OUT THAT THE ISSUES INVOLVED IN THESE TWO APPEALS ARE PENDING BE FORE THE SETTLEMENT COMMISSION IN AS MUCH AS THE ASSESSMENT BEFORE US A RE PROTECTIVE ASSESSMENT WHEREAS THE ASSESSEES HUSBAND, ON WHOM SUBSTANTIVE ASSESSMENT HAS BEEN MADE, HAS APPROACHED THE SETTLEMENT COMMISSION. THE APPLI CATION BEFORE THE SETTLEMENT COMMISSION HAS BEEN ADMITTED AND IS PENDING FOR CON SIDERATION ON MERITS. SHRI MOHAN POINTED OUT THAT IN THE EVENT OF ACCEPTANCE O F SAID APPLICATION BEFORE SETTLEMENT COMMISSION, THE ISSUE RAISED IN THESE AP PEALS WILL BE RENDERED INFRUCTUOUS. 3. SHRI SINGH, LEARNED DEPARTMENTAL REPRESENTATIVE RELIANCE UPON THE ORDERS OF THE AUTHORITIES BELOW 4. IN VIEW OF THE UNDISPUTED POSITION THE SUBSTANTI VE ACCEPTANCE IS BEFORE THE SETTLEMENT COMMISSION AND THE FACT THAT IN THE EVEN T OF SUBSTANTIVE ADDITIONS BEING UPHELD IN THE HANDS OF ASSESSEE HUSBAND, WHO IS BEF ORE THE SETTLEMENT COMMISSION, THESE APPEALS WILL BE RENDERED ACADEMIC AND INFRUCTUOUS, WE CONSIDER IT APPROPRIATE TO DISMISS THESE APPEALS, F ILED BY THE ASSESSEE, AS INFRUCTUOUS AT THIS STAGE. IN COMING TO THIS CONCLU SION WE HAVE TAKEN NOTE OF THE ITA NOS.307&309/AGRA/2013 3 FACT THAT THE ISSUES INVOLVED IN THESE APPEALS ARE BEFORE THE SETTLEMENT COMMISSION, THE APPLICATION BEFORE THE SETTLEMENT C OMMISSION IS ADMITTED, AND UNDISPUTEDLY IF ASSESSEES PRAYER TO THE SETTLEMENT COMMISSION IS TO BE UPHELD SO FAR AS THE SUBJECT MATTER OF THE PRESENT APPEAL ARE CONCERNED, NOTHING SURVIVES FOR CONSIDERATION IN THE HANDS OF THIS ASSESSEE. WE, HO WEVER MAKE IT CLEAR THAT IF DUE TO ANY SUBSEQUENT DEVELOPMENT THE ISSUE IN THESE APPEA LS ARE REQUIRED TO BE CONSIDERED FOR ADJUDICATION ON MERITS, IT WILL BE O PEN TO THE ASSESSEE TO APPROACH THIS TRIBUNAL FOR REVIVAL OF THE MATTER AND PRAYING FOR ADJUDICATION ON MERITS. 5. WITH THESE OBSERVATIONS, APPEAL FILED BY THE ASS ESSEE ARE DISMISSED. 6. IN THE RESULT, THE APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (JOGINDER SINGH) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOU NTANT MEMBER AMIT/ ITA NOS.307&309/AGRA/2013 4 COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY