Rebloon Impex, Ranchi V. ACIT,C.C.2, Ranchi

ITSSA 110/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7818 (ITAT-RANCHI)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 21-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 24-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: INDRAJIT SINGH
• Assessee Lawyers: M K CHOWDHURY
• Section: 143(3); 153A; 201; 142(2A)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH E COURT AT KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER IT (SS) A NO. 1 08 TO 11 2 / RAN / 201 9 ASSESSMENT YEARS :2005-06 TO 2009-10 REBLOON IMPEX JASCON PLAZA, DANGRA TOLI CHOWK, LALPUR, RANCHI-834001 [ PAN NO.AAHFR 2006 C ] V/S . ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 7 TH FLOOR, MAHAVIR TOWER, OPP. GEL CHURCH COMPLEX, MAIN ROAD, RANCHI-834001 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI M.K. CHOWDHURY, ADVOCATE /BY RESPONDENT SHRI INDRAJIT SINGH. CIT-DR /DATE OF HEARING 21-07-2020 /DATE OF PRONOUNCEMENT 21-07-2020 / O R D E R PER BENCH (ORAL):- THESE FIVE ASSESSEES APPEAL(S) FOR ASSESSMENT YEA R(S) 2005-06 TO 2009-10 ARISE AGAINST THE COMMISSIONER OF INCOME TA X (APPEALS)-PATNA-3S SEPARATE ORDERS DATED 19.09.2019 & 20.09.2019, PASS ED IN CASE NOS. CIT(A),PATNA-3/10547, 10541, 10422, 10549 & 105551/ 2011-12 (MANUAL APPEAL REGISTER NOS. 1291, 1287, 1012, 1292 & 1293) ; RESPECTIVELY INVOLVING PROCEEDINGS U/S 153A R.W.S. 143(3) THE INCOME TAX A CT, 1961; IN SHORT THE ACT. HEARD SHRI M.K. CHOWDHURY AND SHRI INDRAJIT SINIGH, FOR THE ASSESSEE AND DEPARTMENT; RESPECTIVELY. CASE FILE(S) PERUSED. 2. LEARNED COUNSEL AT THE OUTSET INVITES OUR ATTENT ION TO ASSESSEES LETTER DATED 20.07.2020 SEEKING TO WITHDRAW HIS INSTANT FI VE APPEAL(S) AS UNDER:- IT(SS)A NO.108- 112/RAN/2019 A.YS. 05-06 TO& 09-10 REBLOON IMPEX VS. ACIT C.C-2, RAN PAGE 2 THE ONLY ISSUE RAISED IN THIS APPEAL IS REFERENCE A ND ORDER U/S 142(2A) UPHELD BY THE LD. CIT(A). THE LD. CIT(A) VIDE ITS O RDER DATED 20/09/2019 HAS BEEN PLEASED TO ANNUL THE ASSESSMENT ORDER(S) ON TH E GROUND THAT THE SAME IS BARRED BY LIMITATION U/S 153B AND HA ACCORDINGLY QUASHED THE ASSESSMENT ORDERS AS BEING NULL AND VOID . IN THE CIRCUMSTANCES, THE CAUSE OF ACTION IN THE PR ESENT APPEAL WHICH IS AGAINST THE SAME ORDER OF THE LD. CIT(A) CEASE TO E XIST AS THE VERY ASSESSMENT ORDER(S) HAS BEEN QUASHED ON THE GROUND OF LIMITATION. IT IS, THEREFORE, REQUESTED THAT THE APPELLANT MAY BE PERMITTED TO WITHDRAW THE APPEAL AND THE SAME CAN BE DISMISSED AS WITHDRAWN . THE LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT RA ISE ANY OBJECTION. WE THUS ACCEPT ASSESSEES ABOVE WITHDRAWAL PETITION. 3. THIS ASSESSEES FIVE APPEALS IT(SS)A NO. 108-112 /RAN/2019 ARE DISMISSED AS WITHDRAWN. A COPY OF THE INSTANT COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILE(S) . ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF HEAR ING ON TUESDAY 21 ST JULY, 2020 SD/- SD/- ( ') ($% ') (DR. A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) *DKP SR.P.S. &- 21 / 07/ 20 20 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-REBLOON IMPEX, JASCON PLAZA, DANGRA TOLI CHOWK, LALPUR RANCHI, JHARKHAN D-834001 2. /RESPONDENT-ACIT, C.C-2, 7 RD FLOOR, MAHAVIR TOWER, OPP. GEL CHURCH COMPLEX MAIN ROAD, RANC HI-834001 3. 0 3 / CONCERNED CIT RANCHI 4. 3- / CIT (A) RANCHI 5. 6 %%0, 0, / DR, ITAT, RANCHI 6. < / GUARD FILE. /TRUE COPY/ BY ORDER/ , 0,