SHRI JANARDAN MAHADEORAO DHABARDE, Wardha V. INCOME TAX OFFICER WARD- WARDHA, Wardha

ITA 451/NAG/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1606 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 27-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALLIK
• Section: 10

Judgement Text

1 ITA NO . 451 /NAG/2014 IN TH E INCOME TAX APPELLATE TRIBUNAL: NAGPUR BENCH: NAGPUR (SMC) BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER I.T.A. NO S .451 /NAG/2014 ASSESSMENT YEAR: 2008 - 09 JANARDHANMAHADEORAO DHABARDE NEW SBI COLONY, BEHIND DHUNIWALE MATH, WARDHA, PIN - 442001, PAN: AAYPD7740A VS THE INCOME TAX OFFICER, WARD WARDHA (APPELLANT) (RESPONDENT) APPELLANT BY SHRI MAHAVIR ATAL, CA RESPONDENT BY SMT. SUMAN MALLIK (JCIT) DATE OF HEARING: 20 - 11 - 2015 DATE OF PRONOUNCEMENT: 24 - 11 - 2015 O R D E R PER MUKUL K. SHRAWAT, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING OUT OF THE ORDER OF THE LEARNED CIT (A) - II, NAGPUR DATED 11 - 03 - 2013. SEVERAL GROUNDS HAVE BEEN RAISED IN THIS APPEAL PERTAINING TO THE CLAIM OF EXEMPTION U/S 10 (10C) OF THE IT ACT DISALLOWED BY T HE FIRST APPELLATE AUTHORITY. 2. AT THE OUTSET, THE LEARNED AR MR. MAHAVIR ATAL HAS INFORMED THAT THE ASSESSEE IS WITHDRAWING THIS APPEAL AS PER THE REASONS GIVEN IN THE PETITION, REPRODUCED BELOW: - I HAVE FILED AN APPEAL BEFORE HONBLE ITAT AGGRIEVED BY THE ORDER OF FIRST APPELLATE AUTHORITY. WITH PERMISSION OF YOUR KINDNESS, I SEEK TO WITHDRAW THE AFOREMENTIONED APPEAL. THIS IS SECOND ROUND O F APPEAL BEFORE HONBLE ITAT. IN A FIRST APPEAL BEFORE ITAT VIDE APPEAL ITA 20/NAG/2012 THE CASE WAS SET ASIDE B Y THE 2 ITA NO . 451 /NAG/2014 HONBLE BENCH TO THE DESK OF FIRST APPELLATE AUTHORITY. THE FIRST APPELLATE AUTHORITY AGAIN DISMISSED THE CASE. AND AGGRIEVED BY8 THE JUDGMENT, I HAVE FILED A SECOND ROUND OF AN APPEAL BEFORE ITAT VIDE ITA NO.451/NAG/2014. IN THE MEANTIME I HAVE ALS O MOVED A MISCELLANEOUS APPLICATION VIDE MA NO.42/NAG/2013. THE MA PETITION WAS ALLOWED AND CASE WAS RE - FIXED FOR HEARING. THE CASE WAS SUBSEQUENTLY ALLOWED IN ASSESSEES FAVOUR BY THE ITAT VIDE ITA NO.20/NAG/2012. THEREFORE THE MATTER STANDS DECIDED IN F AVOUR OF THE ASSESSEE. TODAY SUBSEQUENT APPEAL IS FIXED FOR HEARING. AS THE MATTER IS ALREADY DECIDED, I HUMBLY REQUEST YOUR KINDNESS TO ALLOW ME TO WITHDRAW THE APPEAL. 3. IN THE LIGHT OF THE ABOVE PETITION, PERMISSION FOR WITHDRAWAL IS HEREBY GRANTED. RES ULTANTLY, THIS APPEAL MAY BE TR EATED AS DISMISSED BEING WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOU NCED IN THE OPEN COURT ON THIS 24TH DAY OF NOV., 2015. SD/ - (MUKUL K. SHRAWAT) JUDICIA L MEMBER NAGPUR, DATED: 24 TH NOV., 2015. LAKSHMIKANT DEKA/SR. PS COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T., CONCERNED 4. CIT ( APPEALS) - I, NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGI STRAR, INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR. 3 ITA NO . 451 /NAG/2014 DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 20.11.2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 24 .11.2015 SR.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 SR.PS 6. DATE OF PRONOUNCEMENT SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER