M/s Kapoor Chandra & Sons, Sonebhadra V. Deputy Commissioner of Income Tax, Allahabad

MA 11/ALLD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5782 (ITAT-ALLAHABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 01-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

MA NO. 11 TO 18/ALLD/2018 ARISING OUT OF ITA NO. 57-63/ALLD/2015 & ITA NO.136 /ALLD/2017 M/S KAPOOR CHANDRA & SONS 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION (M.A. )NO. 11/ALLD./2018 [ARISING OUT OF ITA NO.57/ALLD/2015] ASSESSMENT YEAR: 2005-06 MISCELLANEOUS APPLICATION (M.A. )NO. 12/ALLD./2018 [ARISING OUT OF ITA NO.58/ALLD/2015] ASSESSMENT YEAR: 2006-07 MISCELLANEOUS APPLICATION (M.A. )NO. 13/ALLD./2018 [ARISING OUT OF ITA NO.59/ALLD/2015] ASSESSMENT YEAR: 2007-08 MISCELLANEOUS APPLICATION (M.A. )NO. 14/ALLD./2018 [ARISING OUT OF ITA NO.60/ALLD/2015] ASSESSMENT YEAR: 2008-09 MISCELLANEOUS APPLICATION (M.A. )NO. 15/ALLD./2018 [ARISING OUT OF ITA NO.61/ALLD/2015] ASSESSMENT YEAR: 2009-10 MISCELLANEOUS APPLICATION (M.A. )NO. 16/ALLD./2018 [ARISING OUT OF ITA NO.62/ALLD/2015] ASSESSMENT YEAR: 2010-11 MISCELLANEOUS APPLICATION (M.A. )NO. 17/ALLD./2018 [ARISING OUT OF ITA NO.63/ALLD/2015] ASSESSMENT YEAR: 2011-12 AND MISCELLANEOUS APPLICATION (M.A. )NO. 18/ALLD./2018 [ARISING OUT OF ITA NO.136/ALLD/2017] ASSESSMENT YEAR: 2012-13 M/S KAPOOR CHANDRA & SONS SUBHASH NAGAR, BARI DALIA, SONEBHADRA, U.P. V. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD,U.P. PAN: AAHFK5715D (APPELLANT) (RESPONDENT) MA NO. 11 TO 18/ALLD/2018 ARISING OUT OF ITA NO. 57-63/ALLD/2015 & ITA NO.136 /ALLD/2017 M/S KAPOOR CHANDRA & SONS 2 APPELLANT BY: MR. PRAVEEN GODBOLE, CA RESPONDENT BY: MR.A.K.SINGH, SR. DR DATE OF HEARING: 05.02. 2021 DATE OF PRONOUNCEMENT: 05.02. 2021 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: THESE EIGHT MISCELLANEOUS APPLICATIONS (M.AS.) WERE FILED BY ASSESSEWITH INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD (HEREINAFTER CALLED THE TRIBUNAL) UNDER THE PROVISIONS OF SECTION 254(2) OF THE INCOME-TAX ACT, 1961 SEEKING TO RECTIFY COMMON APPELLATE ORDERS PASSED BY DIVISION BENCH OF THE TRIBUNAL IN ITA NO. 57 TO 63/ALLD/2015 AND IN ITA NO. 136/ALLD/2017, VIDE COMMON APPELLATE ORDERS DATED 20.12.2017, FOR ASSESSMENT YEARS (AYS) 2005-06 TO 2012-13 RESPECTIVELY. THESE EIGHT MAS WERE HEARD THROUGH VIDEO CONFERENCING MODE THROUGH VIRTUAL COURT . THE LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUTSET MADE STATEMENT BEFORE THE BENCH THAT THE ASSESSEE WISH TO WITHDRAW ALL THESE EIGHT MAS BEARING NOS. 11/ALLD/2018 TO 18/ALLD/2018 FOR AYS: 2005-06 TO 2012-13 RESPECTIVELY AND PRAYERS WERE MADE TO DISMISS THESE MAS AS BEING WITHDRAWN. THE LEARNED COUNSEL FOR THE ASSESSEE HAS ALSO SENT WRITTEN COMMUNICATION VIA EMAIL DATED 05 TH FEBRUARY, 2021(SENT AT 9.40 AM) TO THE OFFICE OF THE TRIBUNAL SEEKING TO WITHDRAW THESE EIGHT MAS. 2. LEARNED DR HAS NO OBJECTION TO THE WITHDRAWAL OF THESE EIGHT MAS BY THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES , WE DISMISS THESE EIGHT MAS BEARING NOS. 11/ALLD/2018 TO 18/ALLD/2018 FOR AYS: 2005-06 TO 2012-13 RESPECTIVELY AS BEING WITHDRAWN. WE ORDER ACCORDINGLY. MA NO. 11 TO 18/ALLD/2018 ARISING OUT OF ITA NO. 57-63/ALLD/2015 & ITA NO.136 /ALLD/2017 M/S KAPOOR CHANDRA & SONS 3 4. IN THE RESULT, MAS FILED BY THE ASSESSEE BEARING NOS. 11 TO 18/ALLD/2018 , ARISING OUT OF ITA NO. 57 TO 63/ALLD/2015 AND ITA NO.136/ALLD/2017 FOR ASSESSMENT YEARS 2005-06 TO 2012-13 RESPECTIVELY ARE DISMISSED AS BEING WITHDRAWN, IN THE MANNER AS INDICATED ABOVE. ORDER PRONOUNCED IN OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES THROUGH VIDEO CONFERENCING MODE ON 05 /02/2021 AT ALLAHABAD. SD/- SD/- [VIJAY PAL RAO] [RAMIT KOCHAR] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 05 /02/2021 COPY FORWARDED TO: 1. APPELLANT M/S KAPOOR CHANDRA & SONS 2. RESPONDENT DCIT, CC, ALLAHABAD 3. CIT(A) , ALLAHABAD 4. CIT 5. DR