Nisar Ahmad, Prop.M/s Mansoor Transport Co., Allahabad V. ITO, Allahabad

MA 20/ALLD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8289 (ITAT-ALLAHABAD)
• Duration Of Justice: 2 year(s) 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 26-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S K YOGESHWAR

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD [THROUGH PHYSICAL COURT] BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER MA NO. 20 /ALLD/201 8 [ARISING OUT OF ITA NO . 221 /ALLD/ 20 18 ] ASSESSMENT YEAR: 2009 - 10 NISAR AHMAD, PROP. M/S MANSOOR TRANSPORT COMPANY, SARANGAPUR , REW ROAD, ALLAHABAD - 211008 V S . ITO RANGE 1 (3), AAYKAR BHAVWAN, ALLAHABAD TAN/PAN: AGCPA0931E (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI S.K. YOGESHWAR, ADV. RESPONDENT BY: SHRI A.K. SINGH, SR. (DR) DATE OF HEARING: 26 . 03 .202 1 DATE OF PRONOUNCEMENT: 26 . 03 . 202 1 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY THE ASSESSEE FOR RECALLING OF THE ORDER OF THIS TRIBUNAL DATED 12.07.2018, WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON - PROSECUTION. 2. THE ASSESSEE HAS FILED AN APPLICATION DATED 15.03.2021 SEEKING WITHDRAWAL OF THE PRESENT MISCELLANEOUS APPLICATION. AT THE TIME OF HEARING, THE BENCH HAS POINTED OUT INCORRECT FACTS OF CHRONOLOGY OF EVENTS MENTIONED IN THE APPLICATION FOR WITHDRAWAL TO THE COUNSEL OF THE ASSESSEE. IN RESPONSE THE MA NO. 20 /ALLD/201 8 2 COUNSEL OF THE ASSESSEE HAS STATED AT BAR THAT THE ASSESSEE DOES NOT WANT TO PURSUE THE PRESENT MISCELLANEOUS APPLICATION DUE TO THE REASONS THAT THE BUSINESS OF THE ASSESSEE IS ALREADY CLOSED. HE HAS THUS SUBMITTE D THAT THE MISCELLANEOUS APPLICATION MAY BE ALLOWED TO BE WITHDRAWN. ON THE OTHER HAND, THE LD. DR HAS RAISED NO OBJECTION, IF THE PRESENT MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 3. HAVING CONSI DERED THE STATEMENT OF THE LD. C OUNSEL FOR THE ASSESSE AND NO OBJECTION OF THE LD. DR AS WELL A S CAREFUL PERUSAL OF THE RECORD W E FIND THAT INITIALLY THE APPEAL OF THE ASSESSEE WAS PARTLY ALLOWED BY THE TRIBUNAL VIDE ORDER DATED 25.02.2016 AGAINST WHICH THE ASSESSEE FILED MISCELLANEOUS A PPLICATION IN MA NO. 11 OF 2016 AND VIDE ORDER DATED 30.06.2017, THIS TRIBUNAL RECALLED THE EARLIER ORDER DATED 25.02.2016 FOR THE LIMITED PURPOSE OF DECIDING THE GROUND NO. 2 RAISED BEFORE THE TRIBUNAL. THEREAFTER, THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING AND ADJUDICATION OF GROUND NO. 2 IN PURSUANT TO THE MA ORDER DATED 30.06.2017 BUT THE ASSESSEE DID NOT APPEAR BEFORE THE TRIBUNAL AND CONSEQUENTLY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON - PROSECUTION VIDE ORDER DATED 12.07.2018. AGAINST TH E SAID ORDER, THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION AND NOW THE ASSESSEE SEEKING WITHDRAWAL OF THE MISCELLANEOUS APPLICATION. 4. ACCORDINGLY, WHEN THE ASSESSEE DOES NOT WANT TO PURSUE THE PRESENT MISCELLANEOUS APPLICATION AND THE LD . DR HAS NO OBJECTION IF THE MISCELLANEOUS APPLICATION NO. 20 OF 2018 IS DISMISSED BEING WITHDRAWN. WE ALLOW THE ASSESSEE TO WITHDRAW THE PRESENT M.A. 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN . MA NO. 20 /ALLD/201 8 3 ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH MARCH, 2021. SD/ - SD/ - [RAMIT KOCHAR] [ VIJAY PAL RAO ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26 / 03 /202 1 A.K., PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) - 4. CIT 5. DR