Anuj Manglik, Dehradun V. ITO, Dehradun

ITA 4118/DEL/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77794 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-07-2014
• Assessment Year: 2000-2001
• Appeal Filed On: 12-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARVINDER KAUR
• Keywords: Reopening of assessment
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SH. J. S. REDDY, AM AND SH. GEORGE GEORGE K. , JM ITA NO. 4118/DEL/2011 : ASS TT. YEAR : 2000-01 ANUJ MANGLIK, B-5, INDUSTRIAL ESTATE, DEHRADUN (UTTARAKHAND) VS INCOME-TAX OFFICER, WARD 2(1) DEHRADUN (APPELLANT) (RESPONDENT) PAN NO. AKHPM7191F ASSESSEE BY : SH. PIYUSH KAUSHIK, ADV. REVENUE BY : MS. PARVINDER KAU R, DR DATE OF HEARING : 15.7.2014 DATE OF PRONOUNCEMENT : 18.7.2014 ORDER PER GEORGE GEORGE K., JM: THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRE CTED AGAINST CIT(A) ORDER DATED 2.6.2011. THE RELEVANT ASSESSMEN T YEAR IS 2000-01. 2. THE ASSESSEE HAS RAISED 4 GROUNDS, PERTAINING TO TWO ISSUES, NAMELY REOPENING OF ASSESSMENT BY ISSUANCE OF NOTICE U/S 1 48 OF THE ACT AND THE ADDITION OF RS. 3,01,425/- U/S 69A OF THE ACT. 3. IN THE COURSE OF HEARING OF THIS APPEAL, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE IS WITHDRAWING THE APPEA L. AN ENDORSEMENT TO THIS EFFECT WAS MADE IN THE ORDER SHEET. THE LD. DR DID NOT HAVE ANY OBJECTION FOR THE WITHDRAWAL OF THIS APPEAL. ITA NO. 4118/DEL/2011 ANUJ MANGLIK 2 4. IN VIEW OF THE SUBMISSIONS OF THE LD. COUNSEL FO R THE ASSESSEE, THIS APPEAL IS DISMISSED AS WITHDRAWN. IT IS ORDER ACCOR DINGLY. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18/7/2014 SD/- SD/- (J. S. REDDY) (GEO RGE GEORGE K.) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED: 18/7/2014 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR DATE INITIAL 1. DRAFT DICTATED ON 15.7.2014 PS 2. DRAFT PLACED BEFORE AUTHOR 15.7.2014 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.