M/s. Golden Estate, Aurangabad V. ITO,Wd.-2(2), Aurangabad

ITA 538/PUN/2011

• Counselvise Citation: 53824514 RSA 2011
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 03-01-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 26-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER , AND SHRI R.K.PANDA, ACCOUNTANT MEMBER. ITA.NO.538/PN/2011 (ASSTT. YEAR : 2006-07) GOLDEN ESTATE, 1 ST FLOOR, SARAFA ROAD, AURANGABAD. .. APPELLANT PAN: AADFC0197K VS. ITO, WARD-2(2), AURANGABAD. .. RESPONDENT ASSESSEE BY : SMT.DEEPA KHARE DEPARTMENT BY : SHRI S.K.SINGH DATE OF HEARING : 02.05.2013 DATE OF PRONOUNCEMENT : 27.05.2013 ORDER PER SHAILENDRA KUMAR YADAV, JM : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT U/S.263 OF THE ACT. AT THE OUTSET OF HEARI NG, LD. AUTHORISED REPRESENTATIVE POINTED OUT THAT IN SAID SET ASIDE P ROCEEDINGS, THE ASSESSEE HAS GOT SUBSTANTIAL RELIEF. SO HE HAS PRA CTICALLY NO GRIEVANCE BECAUSE ISSUE RAISED IN APPEAL GOES ACADE MIC. THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT OBJECT THE SAME . TAKING ADMITTED POSITION INTO CONSIDERATION THAT AS A RESU LT OF ASSESSMENT ORDER IN SET ASIDE PROCEEDINGS, THE ASSESSEE HAS NO GRIEVANCE, SO ORDER OF THE CIT NEEDS NO INTERFERENCE. SAME IS UP HELD. 2. AS A RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS THE 27 TH DAY OF MAY, 2013. SD/- SD/- ( R.K.PANDA ) ( SHAILENDRA KUMAR YAD AV ) ACCOUNTANT MEMBER JUDICIAL MEMBER GSPS PUNE, DATED THE 27 TH MAY, 2013 2 COPY OF THE ORDER IS FORWARDED TO: 1. THE ASSESSEE 2. THE ITO, WARD-2(2), AURANGABAD. 3. THE CIT, AURANGABAD. 4. THE DR B BENCH, PUNE. 5. GUARD FILE. BY ORDER PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE.