Okay Transport Corporation(Regd), Cochin V. ACIT, Mattancherry

ITA 326/COCH/2010

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0896 (ITAT-COCHIN)
• Duration Of Justice: 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2011
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 18-01-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 21-05-2010
• Court: TRIBUNAL
• Department Lawyers: S C SONKAR
• Section: 143(3); 263; 63; 2

Judgement Text

IN THE INCOME TAX APPELLAT E TRIBUNAL COCHIN BEN CH, COCHIN BEFORE S/SHRI N.VIJAYAKUMARAN, JM AND SANJAY AR ORA, AM I.T.A. NOS. 1008/COCH/2008 & 326/COCH/201 0 ASSESSMENT YEAR : 2005-06 OKAY TRANSPORT CORPORATION (REGD.), VI-1021-A PANJIRAPOLE ROAD, KOCHI-2. [PAN: AAAFO 1839P] VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, MATTANCHERRY. (ASSESSEE -APPELLANT) (REVENUE- RESPONDENT) ASSESSEE BY NONE- WITHDRAWAL APPLICATION REVENUE BY SHRI S.C.SONKAR, CIT-DR O R D E R PER SANJAY ARORA, AM: THESE ARE TWO APPEALS BY THE ASSESSEE CHALLENGING T HE ORDER BY THE COMMISSIONER OF INCOME- TAX (APPEALS)-II, KOCHI (CIT(A) FOR SHORT) DATED 15.10.2008 IN RESPECT OF ITS ASSESSMENT U/S. 143(3) OF THE INCOME-TAX ACT, 1961 ('THE ACT', HERE INAFTER) DATED 15.12.2007 FOR THE ASSESSMENT YEAR (A.Y.) 2005-06, AS WELL AS ITS REVISION U/S. 2 63 VIDE ORDER DATED 17/3/2010. 2. ON BEHALF OF THE ASSESSEE, THE AUTHORISED REPRES ENTATIVE PER HIS LETTER DATED 3.1.2011 TO THE TRIBUNAL, HAS REQUESTED FOR BEING ALLOWED TO WI THDRAW ITS INSTANT APPEAL AS THE CAUSE OF APPEAL NO LONGER SURVIVED. THE LD. DR, ON THE APPE ALS BEING CALLED OUT FOR HEARING, DID NOT RAISE ANY OBJECTION ON BEING INFORMED OF THE ASSESS EES REQUEST FOR THE SAID WITHDRAWAL. UNDER THE CIRCUMSTANCES, THE ASSESSEES APPEALS ARE DISMI SSED AS WITHDRAWN. 3. IN THE RESULT, THE ASSESSEES APPEALS ARE DISMIS SED IN LIMINE . SD/- SD/- (N.VIJAYAKUMARAN) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA.NOS. 1008/COCH/2008 & 326/C OCH/2010 2 PLACE: ERNAKULAM DATED: 21ST JANUARY, 2011 GJ COPY TO: 1. OKAY TRANSPORT CORPORATION (REGD.), VI-1021-A PA NJIRAPOLE ROAD, KOCHI-2. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, MATTANCHERRY. 3. THE COMMISSIONER OF INCOME-TAX (APPEALS)-II, KOC HI 4. THE COMMISSIONER OF INCOME-TAX, KOCHI. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSI STANT REGISTRAR)