M/s Jain Gram Udyog Smiti, Sangrur V. CIT, Ludhiana

ITA 540/CHANDI/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68386 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-04-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 10-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N K SAINI
• Section: 263; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NOS. 534 TO 540/CHD/2012 ASSESSMENT YEARS: 2001-02 TO 2007-08 M/S JAIN GRAM UDYOG SMITI, VS THE CIT, CENTRAL DHURI, LUDHIANA DISTT. SANGRUR PAN NO. AAAAJ1893K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DEEPAK AGGARWAL RESPONDENT BY : SHRI N.K. SAINI DATE OF HEARING : 25.07.2013 DATE OF PRONOUNCEMENT : 02.08.2013 ORDER PER BENCH THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS PASSED BY THE LD. CIT (CENTRAL), LUDHIANA AL L DATED 9.3.2012 2. IN THESE CASES, LD. COUNSEL OF THE ASSESSEE HAS MOVED AN APPLICATION FOR WITHDRAWALS OF THE APPEALS. IT WAS SUBMITTED THAT NO ADDITIONS HAVE BEEN MADE IN THE ASSESSMENT ORDERS W HICH WERE PASSED IN PURSUANCE TO THE REVISIONARY ORDER PASSED U/S 263 OF THE 2 ACT AND, THEREFORE, THESE APPEALS HAVE BECOME INFRU CTUOUS AND ARE BEING WITHDRAWN. 3. ON THE OTHER HAND, THE LD. DR HAS NO OBJECTION F OR SUCH WITHDRAWALS. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS CAREFUL LY AND IN VIEW OF THE SUBMISSIONS MADE BY LD. COUNSEL OF THE ASSESSEE THAT APPEALS HAVE BECOME INFRUCTUOUS, THE APPLICATION FO R WITHDRAWAL IS ALLOWED. 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 02.08.2013 SD/- SD/- (SUSHMA CHOWLA) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMER DATED : 2 ND AUGUST, 2013 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR TRUE COPY BY ORDER ASSISTANT REGISTRAR