M/s Motia Constructions Ltd., Zirakpur V. DCIT, Patiala

ITA 613/CHANDI/2012

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2456 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-12-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 31-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI H.L. KARWA, HONBLE VICE PRESIDENT AND MS. ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER ITA NO. 613/CHD/2012 ASSESSMENT YEARS : 2006-07 M/S MOTIA CONSTRUCTION LTD. VS. THE DCIT CHANDIGARH- DELHI HIGHWAY, CENTRAL CIRCLE ROYALE ESTATE, N.A.C PATIALA ZIRAKPUR PAN NO. AADCM6576B (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SUDHIR SEHGAL RESPONDENT BY : SH. MANOJ MISHRA DATE OF HEARING : 17/12/2015 DATE OF PRONOUNCEMENT : 07/01/2016 ORDER PER ANNAPURNA MEHROTRA A.M. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. CIT(A)-I, LUDHIANA DT. 20/03/2012 FOR ASSESSMENT YE AR 2006-07. 2. BEFORE US LD. COUNSEL FOR THE ASSESSEE SUBMITTED AN APPLICATION DT. 16/12/2015 STATING THAT THE AFORESAID APPEAL DOES N OT SURVIVE. THE APPLICATION FILED BY THE ASSESSEE IS REPRODUCED HERE UNDER: DECEMBER 16, 2015 THE HONBLE MEMBERS, INCOME TAX APPELLATE TRIBUNAL KENDRIYA SADAN, SECTOR 9-A CHANDIGARH BENCH CHANDIGARH SIR, REG: MOTIA CONSTRUCTIONS PVT. LTD. ITA NO. 613/CHD/2012 FOR A.Y. 2006-07 THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE ASSESSING OFFICER, DATED 22.12.2010. THE LD. CIT(CENTRAL), LUDHIANA HA D SET ASIDE THE ASSESSMENT OF THE ABOVE SAID YEAR TO BE DONE DENOVO AND THE ASSES SEE HAD FILED AN APPEAL BEFORE THE HONBLE CHANDIGARH BENCH, OF THE INCOME TAX APPELLATE TRIBUNAL AND WHICH WAS LATERON, WITHDRAWN BY THE ASSESSEE BECAUS E THE ASSESSING OFFICER HAD REASSESSED THE SAME INCOME AS ORIGINALLY ASSESSED. COPY OF THE ORDER OF THE HONBLE BENCH FOR WITHDRAW ING THE APPEAL IS BEING ENCLOSED HEREWITH ALONGWITH COPY OF THE ORDER AS PA SSED BY THE ASSESSING OFFICER AFTER THE CASE WAS SET ASIDE. THEREFORE, SINCE THE ORIGINAL ASSESSMENT HAD BEEN S ET ASIDE AND THERE IS NO APPEAL AGAINST THE ORDER U/S 263 AND FRESH ORDER HA VE BEEN PASSED FOR WHICH, THE ASSESSEE IS BEFORE THE CIT(A) AND, THEREFORE, T HE ABOVE FACT MAY, PLEASE, BE CONSIDERED AND ACCORDINGLY, THE ORDER, DATED 22/12/ 2010 AGAINST WHICH THE CIT(A) HAD DECIDED THE ISSUE, DOES NOT SURVIVE. THANKING YOU, YOURS FAITHFULLY, FOR MOTIA CONSTRUCTIONS PVT. LTD. SD/- AUTHORIZED SIGNATORY ENCL: 1. COPY OF THE ORDER OF THE HONBLE ITAT, C HANDIGARH BENCH, CHANDIGARH 2. COPY OF THE ORDER OF THE ASSESSING OFFICER IN VIEW OF THE ABOVE THE APPEAL FILED BY THE ASSESS EE MAY BE TREATED AS WITHDRAWN. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07/01/2016 SD/- SD/- (H.L. KARWA) (ANNAPURNA MEHROTRA) VICE PRESIDENT ACCOUNTANT MEMBER DATED : 07/01/2016 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR