To Royal Residency, Ranchi V. ACIT, C.C.2, Ranchi

ITSSA 128/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7825 (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: 2009-2010
• 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 27 & 1 28 / RAN / 201 9 ASSESSMENT YEARS :2009-09 & 2009-10 TO ROYAL RESIDENCY 01, MOTORCRAFT BUILDING, HB ROAD, KOKAR, RANCHI- 834001 [ PAN NO.AADFT 8223 B ] 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 TWO ASSESSEES APPEAL(S) FOR ASSESSMENT YEAR (S) 2008-09 AND 2009-10 ARISE AGAINST THE COMMISSIONER OF INCOME TA X (APPEALS)-PATNA-3S SEPARATE ORDERS ALL DATED 20.09.2019, PASSED IN CAS E NOS. CIT(A),PATNA- 3/10413 & 10439/2011-12 (MANUAL APPEAL REGISTER NO. 989 & 1029); RESPECTIVELY INVOLVING PROCEEDINGS U/S 153A R.W.S. 143(3) THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. LEARNED COUNSEL AT THE OUTSET INVITES OUR ATTENT ION TO ASSESSEES LETTER DATED 20.07.2020 SEEKING TO WITHDRAW HIS INSTANT TW O APPEAL(S) AS UNDER:- 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 28/09/2011 HAS IT(SS)A NO.127- 128/RAN/2019 A.YS. 08-09 & 09-10 TO ROYAL RESIDENCY VS. ACIT C.C-2, RAN PAGE 2 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 APPEALS IT(SS)A NO. 127-128/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-TO ROYAL RESIDENCY 01, MOTORCRAFT BUILDI NG, BH ROAD, KOKAR, 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,