Commissioner of Income Tax, Ranchi V. M/s, Dehati Stapana Nyas, Garhwa

MA 13/RAN/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2578 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 7 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-11-2014
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 04-04-2012
• Court: TRIBUNAL
• Department Lawyers: DEEPAK ROSHAN SR S C LD
• Assessee Lawyers: M K CHOUDHUR; APP LICANT SSHRI S K PODDAR
• Section: 12; 15

Judgement Text

INCOME TAX APPELLATE TRIBUNAL, CIRCUIT BENCH, RANCHI BEFORE HON'BLE SHRI H.L. KARWA, PRESIDENT , AND HON'BLE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER M.A. NO. 13/RAN/2012 [ ARISING OUT OF ITA NO. 127/RAN/ 2010] COMMISSIONER OF INCOME - TA X, VS. SHRI DEHATI STAPNA NIYAS(TLHPDF) RANCHI PAN : AAITS6216N ( APP LICANT ) ( RESPONDENT ) M.A. NO. 04 /RAN/2012 A.Y 2006 - 07 [ ARISING OUT OF ITA NO. 230 /RAN/20 09 ] ASSTT. COMMISSIONER OF INCOME - TAX, VS. M/S. PATO BUILDER (P) LTD CIR - 2, JSR PAN: AA BCP7453N ( APPLICANT ) ( RESPONDENT ) M.A. NO. 05 /RAN/2012 A.Y 2005 - 06 [ ARISING OUT OF ITA NO. 78 /RAN/2010] ASSTT. COMMISSIONER OF INCOME - TAX, V S. M/S. INTERNATIONAL AUTO LTD JSR PAN: AA AC13750Q ( APPLICANT ) ( RESPONDENT ) M.A. NO S . 06 & 12 /RAN/2012 A.YS. 2005 - 06 & 07 - 08 [ ARISING OUT OF ITA NO S . 176 & .150/RAN/2010 ] INCOME - TAX OFFICER , W 2(2), JSR VS. SHRI KHAJAN SINGH,JSR ( APPLICANT ) ( RESPONDENT ) M.A. NO S . 14 & 15 /RAN/2012 [ ARISING OUT OF ITA NOS.125 & 126/RAN/10 ] COMMISSIONER OF INCOME - TAX, VS. M/S. KRISHNA CHANDRA GANDHI JAN RANCHI SHIKSHA NYAS, RANCHI PAN AABTK0166A ( APPLICANT ) ( RESPONDENT ) ( FOR THE DEPARTMENT : SHRI DEEPAK ROSHAN, SR.S.C/LD.DR FOR THE APP LICANT/ASSESSEE :S/SHRI S.K PODDAR & M.K CHOUDHURY, ADVOCATES, LD.ARS DATE OF HEARING : 2 8 - 11 - 2014 DATE OF PRONOUNCEMENT: 2 8 - 11 - 2014 [ M.A NO S 13,4,5,6,12,14 &15/RAN/12 DEPTT VS. SRI DEHATI STAPNA, M/S. PATO BUILDERS, M/S. INTERNATIONAL AUTO LTD , SRI KHAJAN SINGH & M/S. KRISHNA CHANDRA GANDHI JAN SHIKSHA,NYAS 2 O R D E R SHRI H.L. KARWA, PRESIDENT : TH ESE SEVEN MISCELLANEOUS PETITION S ARE FILED BY THE REVENUE AGAINST THE RESPECTIVE ORDER S PASSED BY THE TRIBUNAL. 2. THESE SEVEN MISCELLANEOUS PETITIONS FILED BY THE REVENUE WERE HEARD TOGETHER AND THEY ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 4. AT THE TIME OF HEARING BEFORE US , SHRI DEEPAK ROSHAN, SR. S. C/ LD.DR APPEARING ON BEHALF OF THE REVENUE VIDE HIS APPLICATION DATED 28 - 11 - 2014 STATED AS UNDER: - THAT THE DR APPEARED IN THE FOLLOWING M.A BEFORE THE HON'BLE ITAT, RANCHI BENCH, RANCHI AND WITHDRAW THE MISC. APPLICATION FOR THE RE ASON AS MENTIONED HERE IN BELOW : - S.NO. CASE NO. CASE TITLE 4. MA 13/RAN/2012 DEPTT. VS. SRI DEHATI STAPNA, RANCHI REASON : MA HAS BECOME INFRUCTUOUS AS APPEAL BEFORE HON'BLE JHARKHAND HIGH COURT HAS BEEN REMANDED FOR FRESH CONSIDERATION . 10. M A 4 /RAN/2012 DEPTT. VS. M/S. PATO BUILDERS LTD REASON : APPEAL PENDING BEFORE HON'BLE JHARKHAND HIGH COURT , AT RANCHI BEING T.A NO.1/12 . 11 . MA 5 /RAN/2012 DEPTT. VS. M/S. INTERNATIONAL AUTO LTD REASON : APPEAL AGAINST THE LD.ITAT ORDER ALREADY DECIDED BY THE HON'BLE HIGH COURT OF JHARKHAND , AT RANCHI VIDE ORDER DT. 7.09.2012 IN T.A NO.54 OF 2011. THEREFORE, MA GOT INFRUCTUOUS, HENCE, WITHDRAWN . 12 & 16 MA 6 /RAN/12 DEPTT. VS. SRI KHAJA N SINGH MA 12/RAN/12 DEPTT. VS. SRI KHAJAN SINGH REASON : APPEAL AGAINST THE LD.ITAT PENDING BEFORE THE HON'BLE JHARKHAND HIGH COURT, AT RANCHI. HENCE, THE MATTER SUB - JUDICE BEFORE THE AFORESAID HIGH COURT. HENCE WITHDRAWN . 17 & 18 MA 14/RAN/12 DEPTT. VS. M/S. KRISHNA CHANDRA GANDHI [ M.A NO S 13,4,5,6,12,14 &15/RAN/12 DEPTT VS. SRI DEHATI STAPNA, M/S. PATO BUILDERS, M/S. INTERNATIONAL AUTO LTD , SRI KHAJAN SINGH & M/S. KRISHNA CHANDRA GANDHI JAN SHIKSHA,NYAS 3 MA 15/RAN/12 DEPTT. VS. M/S. KRISHNA CHANDRA GANDHI REASON : APPEAL AGAINST THE LD.ITAT ALREADY DECIDED BY THE HON'BLE JHARKHAND HIGH COURT VIDE ORDER DTD 19.12.2013 IN T.A NO. 4 OF 2 012 & T.A NO.6 OF 2012. THEREFORE, MA INFRUCTUOUS, HENCE WITHDRAWN . 5. IN VIEW OF THE ABOVE APPLICATION, WE GRANT THE PERMISSION TO WITHDRAW THE MISC. APPLICATIONS FILED BY THE REVENUE. 6 . IN THE RESULT, ALL THE ABOVE MISC. APPLICATIONS FILED BY THE REVENUE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 2 8 - 11 - 2014 SD/ - SD/ - [ B.R. BASKARAN ] [ H.L. KARWA ] [ ACCOUNTANT MEMBER ] [ PRESIDENT ] DATED 2 8 - 11 - 2014 CO PY OF THE ORDER FORWARDED TO: 1 . APPLICANT : CIT, RANCHI/ACIT,C - 2, JSR /ITO, W 2(2),JSR 2 RESPONDENT : SRI DEHATI STAPNA, RANCHI, M/S. PATO BUILDERS LTD, M/S. INTERNATIONAL AUTO LTD, SRI KHAJAN SINGH & M/S. KRISHNA CHANDRA GANDHI JAN SIKSHA NYAS 3 . CIT , 4 . CIT(A), 5 . DR, ITAT, RANCHI **PP/SPS / TRUE COPY] BY ORDER, ASSTT REGISTRAR. [ M.A NO S 13,4,5,6,12,14 &15/RAN/12 DEPTT VS. SRI DEHATI STAPNA, M/S. PATO BUILDERS, M/S. INTERNATIONAL AUTO LTD , SRI KHAJAN SINGH & M/S. KRISHNA CHANDRA GANDHI JAN SHIKSHA,NYAS 4 1. DATE OF DICTATION .............2 8 - 11 - 2014...................... . 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ........................OTHER MEMBER .......2 8 - 11 - 2014........................ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. ..................... 4. DATE ON WHICH TH E FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT..................................2 8 - 11 - 2014................................................... 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S ................ 6. DATE ON W HICH THE FILE GOES TO THE BENCH CLERK ....................................... 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ......................................... 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDE R ................................................................................................. 9. DATE OF DESPATCH OF THE ORDER ..............................................................