M/s R. N. Gupta & Co. Ltd., Ludhiana V. DCIT, Ludhiana

MA 51/CHANDI/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9947 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-02-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 02-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE MS.SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER MA NO. 51/CHD/2012 IN ITA NO.956/CHD/2011 ASSESSMENT YEAR: 2003-04 M/S R.N.GUPTA &COMPANY LTD., V DCIT, CIRCLE-1, C-55, FOCAL POINT, LUDHIANA. LUDHIANA. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI AKHILESH GUPTA DATE OF HEARING : 01.02.2013 DATE OF PRONOUNCEMENT : 06.02.2013 ORDER PER MEHAR SINGH, AM THE LD. COUNSEL FOR THE ASSESSEE HAS FILED A COMMUNICATION DATED 31.01.2013, IN THE MISCELLANEOU S APPLICATION NO. 51/2012 IN ITA 956/CHD/2011 SEEKING WITHDRAWAL OF MA FILED BY HIM. THE CONTENTS OF THE SAID COMMUNICATION ARE REPRODUCED HEREUNDER : THE APPELLANT HUMBLE BEGS TO SUBMIT AS UNDER:- THAT THE ISSUE INVOLVED IN THE MA RELATED TO TREATM ENT OF SCRAP SALE FOR COMPUTING DEDUCTION U/S 80HHC. THE APPELLANT HAD FILED AN APPEAL BEFORE THE HON'BL E P&H HIGH COURT. THE ISSUE HAS BEEN DECIDED IN FAVOUR OF THE APPELLANT V IDE ORDER DATED 22.01,2013 IN ITA NO. 119 OF 2012 AND AS SUCH THERE A NO GRIEVANC E. I DO NOT PRESS THE MA AND THE SAME MAY BE TREATED AS WITHDRAWN. 2 2. LD. 'DR' HAS NO OBJECTION TO THE WITHDRAWAL O F THE M.A. 3. IN VIEW OF THE CONTENTS OF THE ABOVESAID LETTER, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE APP ELLANT IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH FEB.,2013. SD/- SD/- (SUSHMA CHOWLA) (MEHAR SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 6 TH FEB.,2013. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH.