Shyama Nand Jha, Howrah V. ACIT, Cir-46, Kolkata, Kolkata

ITA 832/KOL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 3135 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2013
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 22-05-2012
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL
• Section: 143(3); 263

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B , KOLKATA [ () . .. . . .. . , ,, , , !' #! $'# #! $'# #! $'# #! $'#, ,, , ] ]] ] [BEFORE HONBLE SRI N.S.SAINI AM & HONBLE SRI M AHAVIR SINGH, JM] '& '& '& '& /ITA NO.832/KOL/2012 $' !()/ ASSESSMENT YEAR : 2007-08 (+, / APPELLANT ) - ! - ( ./+, /RESPONDENT) SHYAMA NAND JHA A.C.I.T., CIRCLE-46, HOWRAH -VERSUS- KOLKATA (PAN:ACHPJ 2533 Q) +, 0 1 / FOR THE APPELLANT: SHRI RAJEEVA KUMAR, ADVOCATE ./+, 0 1 / FOR THE RESPONDENT: SHRI D.K.SONOWAL, JCIT, SR.DR 2!3 0 4 /DATE OF HEARING : 10.06.2013 5( 0 4 /DATE OF PRONOUNCEMENT : 10.06.2013. 6 / ORDER PER SHRI N.S.SAINI, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT-KOLKATA- XVI, KOLKATA DATED 28.03.2012 BY RAISING THE FOLLOW ING GROUNDS :- 1. THAT THE LD. CIT WAS WRONG IN EXERCISING POWER UNDER SECTION 263 OF THE I.TAX ACT BY SETTING ASIDE THE ORDER DT.18-12-09 PA SSED U/S 143(3) OF THE ACT ON THE GROUND OF LACK OF ENQUIRY. THE AO HAD COMPLETED T HE ASSESSMENT AFTER MAKING ALL THE POSSIBLE SCRUTINY & VERIFICATION OF THE BOOKS OF AC COUNT AND ALSO ADDED A LUMP SUM OF RS.1,00,000/- ON THE BASIS OF GENERAL OBSERVATION T HAT LABOUR CHARGES WERE NOT VERIFIABLE. THE ALLEGATION OF THE LD. CIT THAT THE ASSESSMENT WAS COMPLETED WITHOUT PROPER ENQUIRY IS BASELESS. AS SUCH, THE ORDER PASS ED BY THE LD. CIT U/S 263 OF THE I.TAX ACT IS WRONG AND NEED TO BE CANCELLED. 2. THAT THE ASSESSEE CRAVES LEAVE TO ADD, ALTER, AM END OR WITHDRAW ANY GROUND OR GROUNDS OF APPEAL BEFORE OR AT THE TIME OF HEARI NG. 2. AT THE TIME OF HEARING THE LD. AR FOR THE ASSES SEE HAS FILED A LETTER DATED 10 TH JUNE, 2013 SEEKING PERMISSION TO WITHDRAW THE APPEA L WHICH READS AS UNDER :- TO THE HONBLE MEMBERS, INCOME TAX APPELLATE TRIBUNAL, 225C, A.J.C.BOSE ROAD, KOLKATA-700020. BENCH B ASSESSEE : SHYAMANAND JHA ITA NO.832 /KOL/2012 SHYAMA NAND JHA VS ACIT.CIR.46,KOL KATA A.YR.2007-08 2 ASST.YEAR : 2007-08 ITA NO.832/KOL./2012 SUB : REQUEST TO ALLOW WITHDRAWAL OF APPEAL SIR, THE HEARING OF THE ABOVE REFERRED APPEAL IN RESPECT OF ASSESSEE SHYAMANAND JHA HAS BEEN FIXED FOR TODAY, I.E. JUNE 10, 2013. IN THIS REGARD, IT IS SUBMITTED THAT THE ASSESSEE H AD FILED ITA NO.832/KOL/2012 AGAINST THE ORDER DT.28-03-2012 PASSED BY LD.COMMISSIONER O F INCOME TAX-XVI, KOLKATA UNDER SEC.263 OF THE I.TAX ACT, 1961. RE-ASSESSMENT , IN PURSUANCE TO ORDER U/S 263 OF THE ACT, HAS BEEN MADE BY THE ACIT, CIR-46, KOLKATA VIDE ORDER DT.28-03-2013. AS SUCH, THIS APPEAL HAS BECOME INFRUCTUOUS. ACCORDING LY, WE HAVE BEEN DIRECTED BY THE ASSESSEE TO WITHDRAW THE ITA NO.832/KOL/2012 PENDIN G ADJUDICATION BEFORE THE HONBLE TRIBUNAL. IN VIEW OF THE ABOVE, ITA NO.832/KOL/2012 MAY KINDL Y BE ALLOWED TO BE WITHDRAWN. THANKING YOU, YOURS FAITHFULLY, SD./- (RAJEEVA KUMAR) AUTHORISED REPRESENTATIVE COPY TO : THE CIT (DR), ITAT, KOLKATA-700020. 3. THE LD. DR HAD NO OBJECTION TO THE WITHDRAWAL OF THE APPEAL OF THE ASSESSEE. 4. WE THEREFORE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. ORDER PRONOUNCED IN THE COURT ON 10.06.2013. SD/- SD/- [ .#! $'# , ] [ .., ,, , ] [MAHAVIR SINGH ] [N.S.SAINI] JUDICIAL MEMBER ACCOUNTANT MEMBER ( (( (4 4 4 4) )) ) DATE:10.06.2013. R.G.(.P.S.) 6 0 .$$7 87(9- COPY OF THE ORDER FORWARDED TO: 1. SHYAMA NAND JHA, 18/17, C ROAD, SALKIA, HOWRAH-71 1106 2 A.C.I.T., CIRCLE-45, KOLKATA 3 . CIT KOLKATA 4. CIT (A)-XVI, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. /7 .$/ TRUE COPY, 62/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES ITA NO.832 /KOL/2012 SHYAMA NAND JHA VS ACIT.CIR.46,KOL KATA A.YR.2007-08 3