ITO, W-1(3), Chandigarh V. M/s Raj Kishan and Company, Chandigarh

MA 153/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4768 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-10-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 22-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN
• Assessee Lawyers: N K SAINI ITC

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH B, CHANDIGARH . . , , BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER M.A. NO.153/CHD/2019 ( ARISING OUT OF ITA NOS. 1076/CHD/2019) / ASSESSMENT YEARS : 2014-15 THE ITO, WARD-3, CHANDIGARH VS. M/S RAJ KISHAN AND COMPANY, H.NO.218, SECTOR 9, CHANDIGARH !'# ./ PAN NO: AAGFR8352N $ '!%/ APPELLANT '(!% / RESPONDENT HEARING THROUGH VIDEO CONFERENCING APPELLANT BY : SHRI ARVIND SUDERSHAN, JCIT RESPONDENT BY : SHRI N.K. SAINI, ITC DATE OF HEARING : 13.10.2020 DATE OF PRONOUNCEMENT : 13.10.2020 ORDER PER N.K. SAINI, VICE PRESIDENT: THIS MISC. APPLICATION ARISING OUT OF THE ORDER DAT ED 21.8.2017 IN ITA NO. 1076/CHD/2019 FOR THE ASSESSMENT YEAR 2013- 14 HAS BEEN FILED BY THE DEPARTMENT STATING THEREIN AS UNDER:- RESPECTFULLY SHOWETH: APPEAL WAS FILED BY THE REVENUE AGAINST THE ORDER O F THE LD. CIT(A)- 1, CHANDIGARH IN APPEAL NO. 10234/ 16-17 DATED 24.0 5.2019 IN THE CASE OF M/S RAJ KISHAN AND COMPANY, H.NO. 218, SECT OR 9, CHANDIGARH. THE FOLLOWING GROUNDS OF APPEAL WERE TAKEN BY THE R EVENUE BEFORE THE HON'BLE ITAT:-