Market Committee, Sirsa V. ITO, Sirsa

ITA 569/CHANDI/2011

• Counselvise Citation: 56921514 RSA 2011
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-09-2011
• Assessment Year: 2008-2009
• Appeal Filed On: 24-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJAY SHARMA
• Assessee Lawyers: R R THAKUR
• Section: 154; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER ITA NO. 569/CHD/2011 ASSESSMENT YEAR: 2008-09 MARKET COMMITTEE, VS. THE ITO, WARD-1, SIRSA SIRSA (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.R. THAKUR RESPONDENT BY : SHRI AJAY SHARMA DATE OF HEARING : 05.09.2011 DATE OF PRONOUNCEMENT : 07.09.2011 ORDER PER SUSHMA CHOWLA, JM THE APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF CIT(A), ROHTAK DATED 7.3.2011 RELATING TO ASSESSMENT YEAR 2008-09 AGAINST THE ORDER PASSED UNDER SECTION 143(3) OF THE I.T. ACT, 1961. 2. THE ONLY ISSUE RAISED BY THE ASSESSEE IN THE PRE SENT APPEAL IS AGAINST THE DISALLOWANCE OF RS. 32,72,737/-. 3. THE LD. AR FOR THE ASSESSEE POINTED OUT THAT THE CIT(A) VIDE ORDER PASSED U/S 154 OF THE INCOME TAX ACT DATED 20.6.201 1 HAS ALLOWED THE EXPENDITURE OF RS. 32,72,737/-. A REQUEST WAS MADE FOR THE WITHDRAWAL OF THE PRESENT APPEAL. 2 4. IN VIEW OF THE CIT(A) ALLOWING THE CLAIM OF THE ASSESSEE VIDE ORDER PASSED U/S 154 OF THE INCOME TAX ACT, THE PRESENT A PPEAL IS NOT MAINTAINABLE AND HENCE THE SAME IS DISMISSED. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF SEPTEMBER, 2011. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 7 TH SEPTEMBER, 2011 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, ITAT, CHANDIGARH