Meera Kumari, Ranchi V. ACIT, C.C.2, Ranchi

ITSSA 129/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7089 (ITAT-RANCHI)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 01-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• 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 J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER IT (SS) A NO. 1 29 TO 1 32 / RAN / 201 9 ASSESSMENT YEARS :2006-07 TO 2009-10 MEERA KUMARI 503, JASCON PLAZA, DANGRA TOLI CHOWK, LALPUR, RANCHI-834001 [ PAN NO.AKDPK 4014 D ] 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 01-09-2020 /DATE OF PRONOUNCEMENT 01-09-2020 / O R D E R PER BENCH :- THESE FOUR ASSESSEES APPEAL(S) FOR ASSESSMENT YEA R(S) 2006-07 TO 2009-10 ARISE AGAINST THE COMMISSIONER OF INCOME TA X (APPEALS)-PATNA-3S SEPARATE ORDERS ALL DATED 17.09.2019 PASSED IN CASE NOS.ITBA/APL/ S/250 /2019-20 /1018019344(1), 1018020915(1), 1018021472( 1) & 1018022486(1); RESPECTIVELY INVOLVING PROCEEDINGS U/S 153A R.W.S. 143(3) THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD SHRI M.K. CHOWDHURY, AUTHORIZED REPRESENTATIV E AND SHRI INDRAJIT SINIGH, CIT-DR FOR ASSESSEE AND DEPARTMENT; RESPECT IVELY. CASE FILE(S) PERUSED. IT(SS)A NO.129- 132/RAN/2019 A.YS. 06-76 TO 09-10 MEERA KUMARI VS. ACIT C.C-2, RAN PAGE 2 2. LEARNED COUNSEL AT THE OUTSET INVITES OUR ATTENT ION TO ASSESSEES LETTER DATED 01.09.2020 SEEKING TO WITHDRAW ITS INSTANT FO UR 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 ORDER DATED 17/09/2019 HAS BEEN PLEASED TO ANNUL THE ASSESSMENT ORDER(S) ON THE GROUND THAT TH E SAME IS BARRED BY LIMITATION U/S 153B AND HAS ACCORDINGLY HAS QUASHED THE ASSESSMENT ORDERS AS BEING NULL AND VOID . CIT(A) HAS ATTAINED FINALITY AS THE REVENUE HAS N OT FILED APPEAL AGAINST THE SAID ORDER. 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 EXIST 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 . LEARNED CIT-DR DOES NOT RAISE ANY OBJECTION. 3. THIS ASSESSEES FOUR APPEALS IT(SS)A NO. 129-132 /RAN/2019 ARE DISMISSED AS WITHDRAWN IN ABOVE TERMS. 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 1 ST SEPTEMBER, 2020 SD/- SD/- ( ') ($% ') (J.SUDHAKAR REDDY) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) *DKP SR.P.S. &- 01 / 09/ 20 20 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-MEERA KUMARI, 503, 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. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, 0,