Mrs. Bindu Jain, Chandigarh V. Dy. Director of Income Tax, Chandigarh

ITA 789/CHANDI/2015

• Counselvise Citation: 78921514 RSA 2015
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 15-12-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 21-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI H.L.KARWA, HON'BLE VICE PRESIDENT & MS. ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER ITA NO. 789/CHD/2015 ASSESSMENT YEAR: 2010-11 MRS BINDU JAIN, VS. THE DY. DIRECTOR OF INCOME TA X, CHANDIGARH (INTERNATIONAL TAXATION), CHANDIGAR H PAN NO. ABEPJ4967G (APPELLANT) (RESPONDENT) APPELLANT BY : SH. TEJ MOHAN SINGH RESPONDENT BY : SMT. RAJINDER KAUR DATE OF HEARING : 17.12.2015 DATE OF PRONOUNCEMENT : 21.12.2015 . ORDER PER H.L.KARWA, VP THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF CIT(A)- 43, NEW DELHI DATED 19.08.2015 RELATING TO ASSESSME NT YEAR 2010-11. 2. IN THIS APPEAL THE ASSESSEE HAS RAISED THE FOLLO WING GROUNDS:- 1. THAT THE LD. ITA HAS ERRED IN LAW AS WELL OF FA CTS IN UPHOLDING THE CHARGING OF INTEREST OF RS. 34,275/- U/S 201(1A) OF THE ACT WHICH IS NOT CHARGEABLE IN THE F ACTS OF THE CASE AND AS SUCH, THE ORDER PASSED IS ILLEGA L, ARBITRARY AND UNJUSTIFIED. 2. THAT THE TAXES HAVE ALREADY BEEN PAID BY THE DED UCTEE, NO INTEREST IS CHARGEABLE IN RESPECT OF THE TAXES N OT DEDUCTED AND AS SUCH UPHOLDING OF CHARGING OF INTER EST U/S 201(1A) OF THE ACT IS ILLEGAL, ARBITRARY AND UNJUSTIFIED. 2 2. IN THE CONTEXT OF ABOVE APPEAL, THE ASSESSEE SUB MITTED AN APPLICATION DATED 17 TH DECEMBER, 2015 AND SOUGHT PERMISSION TO WITHDRAW THE APPEAL, STATING AS UNDER:- IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH B ENCH CHANDIGARH (BENCH-DB) SMT. BINDU JAIN, CHANDIGARH. .....APPELLANT VS. THE DY. DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION. CHANDIGARH. .. .RESPONDENT IN THE MATTER OF ITA NO. 789/CHANDI/2015 RELATING T O THE ASSESSMENT YEAR 2010-11 FIXED FOR HEARING TODAY THE 17 TH OF DECEMBER, 2015 APPLICATION FOR WITHDRAWAL OF APPEAL. RESPECTFULLY SHOWETH AS UNDER:- THE ABOVE APPEAL STANDS FIXED FOR HEARING TODAY THE II TH OF DECEMBER,2015. BUT 1 AM NOT INTERESTED IN PURSUING THE APPEAL AND AS SUCH IT IS PRAYED THAT PERMISSION BE GRANTED TO WITHDRAW THE APPEAL. SD/- (BINDU JAIN) ASSESSEE 3. IN VIEW OF THE ABOVE LETTER, WE GRANT PERMISSIO N TO THE ASSESSEE TO WITHDRAW THE APPEAL. CONSEQUENTLY, WE DISMISS THE APPEAL AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.12.2015 SD/- SD/- (ANNAPURNA MEHROTRA) (H.L.KARWA) ACCOUNTANT MEMBER VICE PRESIDENT DATED DECEMBER, 2015 RKK 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR