Kamal Dev Sharma, Bilaspur V. Pr. CIT, Shimla

ITA 485/CHANDI/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2553 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-03-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 18-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHISH GUPTA
• Section: 263

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A, CHANDIGARH .. , !' '# $, % &' BEFORE SHRI N.K.SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 485/CHD/2018 / ASSESSMENT YEAR :2013-14 SHRI KAMAL DEV SHARMA, VPO SHRI NAINA JI, BILASPUR (HP). VS. THE PR. C IT, SHIMLA. ./ PAN NO: ADNPS7327L / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI VIBHOR GARG, CA ! / REVENUE BY : SHRI ASHISH GUPTA, CIT-DR ' # $ / DATE OF HEARING : 07.03.2019 %&'( $ / DATE OF PRONOUNCEMENT : 07.03.2019 &(/ ORDER PER N.K. SAINI, VP THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R DATED 09.03.2018 OF THE PR. CIT, SHIMLA PERTAINING TO ASSESSMENT YEAR 2013-14. 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL FO R THE ASSESSEE, AT THE VERY OUTSET STATED THAT HE HAS THE INSTRUCTION TO WITHDRAW THIS APPEAL AND GAVE IN WRI TING AS UNDER : THE ABOVE APPEAL WAS HEARD ON 06.03.2019 BY THE HO N'BLE BENCH. AS THE ISSUE RAISED IN THE REVISION ORDER PASSED U/S 263 BY THE LD. PR. CIT, LUDHIANA HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE IN THE SUBSEQUENT ASSESSMENT ORDER PASSED U/S 143(3)/263. IN VIEW OF THE ABOVE WE SEEK PERMISSION FROM THE HON'BLE BENCH TO WITHDRAW THE APPEAL AGAINST THE REVISION ORDER U/S 263. ITA NO. 485/CHD/2018 A.Y. 2013-14 PAGE 2 OF 2 A HUMBLE PRAYER IS MADE THAT WITHDRAWAL OF APPEAL M AY KINDLY BE ALLOWED. 3. THE LD. SR.DR DID NOT OBJECT IF THE APPEAL OF T HE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN VIEW OF THE ABOVE, THE APPEAL OF THE ASSES SEE IS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.03.201 9. SD/- SD/- ( '# $ ) ( .. ) (SANJAY GARG) ( N.K. SAINI) % &'/ JUDICIAL MEMBER / VICE PRESIDENT DATED : 7 TH MARCH,2019. POONAM &) *+ ,+ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ' - / CIT 4. ' - ( )/ THE CIT(A) 5. +./ 0 , $ 0 , 123/4 / DR, ITAT, CHANDIGARH 6. /3 5# / GUARD FILE &) ' / BY ORDER, 6 ! / ASSISTANT REGISTRAR