Dharmendra Kumar Dhiraj, Ranchi V. ACIT, C.C.2, Ranchi

ITSSA 88/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2870 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 24-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 24-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: INDERJIT SINGH LD CI
• Assessee Lawyers: M K CHOUDHARY LD
• Section: 143(3); 142(2A); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : RANCHI BENCH : E - COURT HEARING AT KOLKATA [BEFORE HONBLE SHRI J. SUDHAKAR REDDY, AM AND HONBLE SHRI S.S. GODARA, JM ] I T (SS) A NO S . 88 - 94 /RAN/2019 A.Y S 20 03 - 04 TO 2009 - 10 DHARMENDRA KUMAR DHIRAJ PAN: ACSPD5650M VS. A.C.I.T. C.C - 2, RANCHI APPELLANT RESPONDENT I T (SS) A NO S . 95 - 100/RAN/2019 A.YS 2003 - 04 & 05 - 06 TO 2009 - 10 BIMLA KUMARI PAN:AHDPK5327N VS. A.C.I.T. C.C - 2, RANCHI APPELLANT RESPONDENT FOR THE APPELLANT /ASSESSEE SHRI M.K. CHOUDH A RY, ADVOCATE, LD. AR FOR THE RESPONDENT /DEPARTMENT SHRI INDERJIT SINGH, LD. CIT / DR DATE OF HEARING (VIRTUAL) 24 - 11 - 2020 DATE OF PRONOUNCEMENT 24 - 11 - 2020 ORDER SHRI S.S. GODARA, JM : 1. TH ESE TWO ASSESSEES HAVE FILED THE INSTANT BACH OF 13 APPEAL S FOR ASSESSMENT YEAR S 20 03 - 04 TO 2009 - 10 AGAINST THE CIT(A) - 3, PATNA - 3 S SEPARATE (TAXPAYER BOTH), BOTH ORDER S DT. 19 - 09 - 2019/29 - 08 - 2019 ANNULLING THE ASSESSMENT DATED 18 - 08 - 2011 & 14 - 12 - 2011 , INVOLVING PROCEEDINGS U/S . 153A/ 143(3) OF THE INCOME - TAX ACT, 1961 ( IN SHORT ACT ) ; RESPECTIVELY . HEARD BOTH MR. M.K.CHOUDH A RY, ADVOCATE REPRESENTING ASSESSEE S AND SHRI INDERJIT SINGH (CIT/DR) APPEARING AT THE REVENUES BEHEST 2 IT (SS) A NO S . 88 - 100/RAN/2019 AY S 20 03 - 04 TO 2009 - 10 DHARMENDRA KUMAR DHIRAJ & BIMLA KUMARI 2 2. MR. M.K.CHOUDH A RY INVITED OUR ATTENTION TO THE ASSESSEES IDENTICAL LETTER (S) DT. 24 - 11 - 2020 FORMING PART OF CASE RECORDS AS UNDER: - THE ONLY ISSUE RAISED IN THIS APPEAL IS REFERENCE AND ORDER U/S. 142(2A) UPHELD BY THE LD. CIT(A). THE LD. CIT(A) VIDE ITS ORDER DATED 20/09/2019 HAS BEEN PLEASED TO ANNUL THE ASSESSMENT ORDER(S) ON THE GROUND THAT THE SAME IS BARRED BY LIMITATION U/S. 153B AND HAS ACCORDINGLY HAS QUASHED THE ASSESSMENT ORDERS AS BEING NULL AND VOID. IN THE CIRCUMSTANCES, THE CASE OF ACTION IN THE PRESENT 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(S) AND THE SAME CAN BE DISMISSED AS WITHDRAWN. 3. MR. CHOUDH A RY REPRESENTING THE ASSESSEE SOUGHT TO WITHDRAW ALL THE APPEALS AT THE ASSESSEE S BEHEST IN ABOVE TERMS. LEARN ED CIT/DR IS FAIR ENOUGH IN NOT DISPUTING THE ABOVE CLINCHING FACT THAT THE CORRESPONDING ASSESSMENTS ALREADY STAND QUASHED ON THE GROUND OF LIMITATION. WE THEREFORE PERMIT BOTH THE ASSESSEE(S) TO WITHDRAW THEIR INSTANT RESPECTIVE APPEALS. 4. ALL THES E ASSESSEES THIRTEEN APPEALS ARE DISMISSED AS WITHDRAWN IN ABOVE TERMS. ORDERED ACCORDINGLY. A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE COURT ON 24 - 11 - 2020 SD/ - SD/ - [ J.SUDHAKAR REDDY ] [ S.S.GODARA ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24 - 11 - 2020 3 IT (SS) A NO S . 88 - 100/RAN/2019 AY S 20 03 - 04 TO 2009 - 10 DHARMENDRA KUMAR DHIRAJ & BIMLA KUMARI 3 **PRADIP, SR. PS C OPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ ASSESSEE: SHRI DHARMENDRA KUMAR DHIRAJ, 503 JASCON PLAZA, DANGRA TOLI CHOWK, LALPUR, RANCHI - 834001 (JHARKHAND) AND SMT. BIMLA KUMARI, 503 JASCON PLAZA, DANGRA TOLI CHOWK, LALPUR, RANCHI - 834001 ( JHARKHAND) . 2. RESPONDENT/ DEPARTMENT: THE ASSTT. COMMISSIONER OF INCOME TAX, C.C - 2, RANCHI (JHARKHAND) 3..C.I.T (A) . - 4. C.I.T. - JHARKHAND . 5. CIT(DR), RANCHI BENCH, RANCHI . TRUE COPY BY ORDER ASSISTANT REGISTRAR / SENIOR P.S