Sesa Industries Ltd., Panaji V. Commissioner of Income tax, Panaji

ITA 49/PAN/2012

• Counselvise Citation: 4924114 RSA 2012
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 22-05-2012
• Court: TRIBUNAL
• Department Lawyers: ASHA DESAI
• Assessee Lawyers: BENECI O MENEZES
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI P.K. BANSAL, HONBLE ACCOUNTANT MEMBER AND SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER ITA NO. 49/PNJ/2012 : (ASST. YEAR : 2008 - 09) SESA INDUSTRIES LIMITED (SINCE MERGED WITH M/S. SESA GOA LTD.), SESA GOA, SESA GHOR, 20, EDC COMPLEX, PATTO, PANAJI - 403 001. (APPELLANT) PAN AACCS7100A VS. COMMISSIONER OF INCOME TAX, PANAJI, GOA (RESPONDENT) ITA NO. 50/PNJ/2012 : (ASST. YEAR : 2009 - 10) SESA GOA LTD., SESA GHOR, 20, EDC COMPLEX, PATTO, PANAJI - 403 001. (APPELLANT) PAN AACCS7100A VS. COMMISSIONER OF INCOME TAX, RANGE 1 , PANAJI - GOA (RESPONDENT) REVENUE BY : SMT. ASHA DESAI , DR ASSESSEE BY : BENECI O MENEZES, AR DATE OF HEARING : 2 5 /0 7 /2013 DATE OF PRONOUNCEMENT : 25 / 07 /2013 O R D E R PER BENCH : 1. THESE TWO APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF CIT( A) PASSED U/S 263 OF THE INCOME TAX ACT. AT THE TIME OF HEARING, MR. BENECIO MENEZES, THE AR OF THE ASSESSEE APPEARED AND WITHDREW BOTH THE APPEALS AS IN THE ASSESSMENT ORDERS PASSED UNDER SEC. 143(3) R/W SEC. 263, THE 2 ITA NOS. 49&50/PNJ/2012 (ASST. YEAR : 2008 - 09 & 2009 - 10) AO HAS DECIDED THE ISSUE INVOLVED IN FAVOUR OF THE ASSESSEE. THE LD. DR DID NOT HAVE ANY OBJECTION. WE, THEREFORE, DISMISS BOTH THE APPEALS AS WITHDRAWN. 2. ORDER PRONOUNCED IN THE OPEN COURT ON 25/07/2013. S D / - (D.T.GARASIA) JUDICIAL MEMBER S D / - (P.K. BANSAL) ACCOUNTANT MEMBER PLACE : PANAJI / GOA DATED : 2 5 /07/ 2013 *SSL* COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT, PANAJI (4) CIT(A), PANAJI (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER SR. P RIVATE S ECRETARY ITAT, PANAJI, GOA