DCIT, Mandi Gobindgarh V. S. Harjit Singh, Sirhind

MA 1/CHANDI/2010

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9929 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-01-2013
• Assessment Year: 2001-2002
• Appeal Filed On: 23-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PREM SINGH; GUNJEET SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER M.A. NOS.1 & 2 /CHD/2010 (IN ITA NOS.481 & 488/CHD/2008 (ASSESSMENT YEAR: 2001-02) THE D.C.I.T., VS. S.HARJIT SINGH, CIRCLE MANDI GOBINDGARH. C/O M/S PATIALA BUS SE RVICE(P)LTD., SIRHIND. PAN: AGFPS2790A M.A. NOS.3 & 4 /CHD/2010 (IN ITA NOS.483 & 489/CHD/2008 (ASSESSMENT YEAR: 2001-02) THE D.C.I.T., VS. S.FATEH SINGH, CIRCLE MANDI GOBINDGARH. C/O M/S PATIALA BUS SE RVICE(P)LTD., SIRHIND. PAN: AGFPS2788G AND M.A. NOS.5 & 6 /CHD/2010 (IN ITA NOS.485 & 487/CHD/2008 (ASSESSMENT YEAR: 2001-02) THE D.C.I.T., VS. S.KESAR SINGH, CIRCLE MANDI GOBINDGARH. C/O M/S PATIALA BUS SE RVICE(P)LTD., SIRHIND. PAN: AGFPS2791B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AKHILESH GUPTA, DR RESPONDENT BY : S/SHRI PREM SINGH & GUNJEET SINGH DATE OF HEARING : 08.02.2013 DATE OF PRONOUNCEMENT : 13.02.2013 O R D E R PER SUSHMA CHOWLA, JM THESE SIX MISCELLANEOUS APPLICATIONS IN THE CASE O F THREE DIFFERENT APPLICANTS I.E. S/SHRI HARJIT SINGH, KESA R SINGH AND FATEH 2 SINGH RELATING TO ASSESSMENT YEAR 2001-02 WERE FILE D BY THE REVENUE AGAINST THE CONSOLIDATED ORDER OF THE TRIBUNAL DATE D 30.6.2009. 2. THE LEARNED D.R. FOR THE REVENUE WAS DIRECTED ON THE LAST DATE OF HEARING TO VERIFY WHETHER ANY APPEAL HAD BEEN FILED AGAINST THE ORDER OF THE TRIBUNAL DATED 30.6.2009 BEFORE THE HON'BLE PUN JAB & HARYANA HIGH COURT AND THE FATE OF THE SAID APPEALS. THE LEARNE D D.R. FOR THE REVENUE ON THE APPOINTED DATE OF HEARING POINTED OUT THAT T HE APPEALS OF THE REVENUE ON IDENTICAL ISSUES RAISED IN THE MISCELLAN EOUS PETITION HAD BEEN DISMISSED BY THE HON'BLE PUNJAB & HARYANA HIGH COURT. THE COPY OF THE ORDER OF THE HON'BLE PUNJAB & HARYANA HIGH C OURT IN CIT, PATIALA VS. HARJIT SINGH IN INCOME TAX APPEAL NO.703 OF 200 9 DATE OF DECISION 22.1.2010 HAS BEEN FILED ON RECORD. IN VI EW OF THE ADMISSION OF THE LEARNED D.R. FOR THE REVENUE AND THE ISSUE HAVI NG BEEN SETTLED BY THE HON'BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF THE DIFFERENT APPLICANTS, WE FIND NO MERIT IN THE PRESENT MISCELL ANEOUS APPLICATIONS MOVED BY THE APPLICANT AND THE SAME ARE DISMISSED. 3. IN THE RESULT, ALL THE SIX MISCELLANEOUS APPLICA TIONS FILED BY THE APPLICANTS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH DAY OF FEBRUARY, 2013. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 13 TH FEBRUARY, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3