M/s Haryana Warehousing Corporation, Panchkula V. Addl. CIT, Panchkula

ITA 676/CHANDI/2013

• Counselvise Citation: 67621514 RSA 2013
• Duration Of Justice: 2 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-12-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 03-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSHIL KUMAR
• Assessee Lawyers: B K NOHRIA
• Section: 263; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS.RANO JAIN, ACCOUNTANT MEMBER ITA NO. 676/CHD/2013 ASSESSMENT YEAR: 2009-10 HARYANA WAREHOUSING CORP., VS THE ADDL.ACIT, BAY NO. 15-18, PANCHKULA CIRCLE, SECTOR 2, PANCHKULA. PANCHKULA. PAN: AAATH7482H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI B.K.NOHRIA RESPONDENT BY : SHRI SUSHIL KUMAR DATE OF HEARING : 15.12.2015 DATE OF PRONOUNCEMENT : 15.12.2015 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS) PANCHKULA DATED 02.04.201 3 FOR ASSESSMENT YEAR 2009-10. 2. IN THIS CASE, THE ASSESSMENT ORDER WAS PASSED UNDER SECTION 143(3) OF THE INCOME TAX ACT DATED 19.12.2011. THE ASSESSEE PREFERRED APPEAL AGAINST THIS ORDER BEFORE LD. CIT(APPEALS) WHICH WAS DECIDED THR OUGH THE IMPUGNED ORDER DATED 02.04.2013. 3. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSMENT ORDER DATED 19.12.2011 REMAINED 2 SUBJECT MATTER OF THE PROCEEDINGS UNDER SECTION 263 OF THE ACT AND THE CIT PANCHKULA SET ASIDE THIS ASSESS MENT ORDER FINDING IT TO BE ERRONEOUS AND PREJUDICIAL TO THE INTERESTS OF REVENUE AND ASSESSING OFFICER WAS DIRE CTED TO FRAME THE ASSESSMENT AFRESH. THE ORDER OF THE C IT UNDER SECTION 263 HAS BEEN CONFIRMED BY ITAT AS WEL L VIDE ORDER DATED 21.10.2015. COPIES OF THE ORDER AR E PLACED ON RECORD. 4. IN VIEW OF THE ABOVE FACTS, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT PRESENT APPEAL IS NOT MAINTAINABLE AS THE ORDER IMPUGNED HAS BEEN CANCELL ED. HE, THEREFORE, SEEKS PERMISSION TO WITHDRAW THE ASSESSEES APPEAL. 5. CONSIDERING THE ABOVE FACTS, WE ARE OF THE VIEW THAT SINCE THE ASSESSMENT ORDER IN CHALLENGE HAS AL READY BEEN SET ASIDE UNDER SECTION 263 OF THE ACT, THEREF ORE, PRESENT PROCEEDINGS HAVE BECOME INFRUCTUOUS AND AS SUCH, LD. COUNSEL FOR THE ASSESSEE IS PERMITTED TO WITHDRAW THE ASSESSEE'S APPEAL. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15 TH DECEMBER, 2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD