Smt. Seema Garg, Bhopal V. Pr. CIT-II, Bhopal

ITA 445/Ind/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0932 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 08-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

SMT. SEEMA GARG 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.445/IND/2019 ASSESSMENT YEAR: 2014-15 SMT. SEEMA GARG PROP. M/S SEEMA SALES CORPORATION, OLD KABADKHANA, JUMERATI, BHOPAL / VS. PR. CIT - 2 BHOPAL ( APPELLANT ) ( REVENUE ) P.A. NO. ACXPG2841C APPELLANT BY WRITTEN SUBMISSIONS REVENUE BY SHRI ASHISH PORWAL, SR. DR DATE OF HEARING: 27.05.2020 DATE OF PRONOUNCEMENT: 27.05.2020 / O R D E R PER KUL BHARAT, J.M: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST TH E ORDER OF THE LD. PR.CIT-2, BHOPAL, DATED 28.01.2019 PERTA INING TO ASSESSMENT YEAR 2014-15. THE ASSESSEE HAS RAISED FO LLOWING GROUNDS OF APPEAL: SMT. SEEMA GARG 2 THAT THE ORDER U/S 263 MADE BY THE LD. PR. CIT-2, BHOPAL BE HELD TO BE BAD AND UNJUSTIFIED AND BE QUASHED. 2. THE APPELLANT CRAVES LEAVE TO ADD, AMEND OR ALTE R ANY GROUND OF APPEAL BEFORE OR DURING THE COURSE OF APPELLATE PROCEEDINGS. 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL FO R THE ASSESSEE HAS MOVED AN APPLICATION FOR THE WITHDRAWAL OF THE APPEAL. THE REVENUE HAS NO OBJECTION TO THE ABOVE REQUEST OF TH E ASSESSEE. WE THEREFORE ALLOWED THE ASSESSEE TO WITHDRAW ITS APPE AL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAW N. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 27 .05.2 020. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIAL MEMBER INDORE; DATED : 27/05/2020 PATEL/PS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE