Mr. JanaK Raj Kapoor (HUF), Amritsar. V. The Assistant Commissioner of Income Tax, Circle- II, Amritsar.

MA 54/ASR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6375 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-02-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 31-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJEEV GUBGOTRA LD
• Assessee Lawyers: ANIL PURI LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER M.A NO.54(ASR)/2017 (ARISING OUT OF ITA NO.137(ASR)/2016) ASSESSMENT YEAR:2012- 13 MR. JANAK RAJ KAPOOR (HUF) PROP. M/S S.K. JEWELLERS BELI RAM PADAM KUMAR BUILDING, GURU BAZAR, AMRITSAR PAN:AAAHJ4149P VS. ASST. CIT CIRCLE-II, AMRITSAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. ANIL PURI (LD. ADV.) RESPONDENT BY: SH. RAJEEV GUBGOTRA (LD.DR) DATE OF HEARING: 16.02.2018 DATE OF PRONOUNCEMENT: 11 .04.2018 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE ASSESSEE/APPELLANT AGAINST THE TRIBUNAL ORDER DA TED 14.07.2017. THE ASSESSEE, BY FILING THE INSTANT MISCELLANEOUS APPLICATION SOUGHT CLARIFICATION OF OBSERVATION MENTION ED IN PARA NO.8 OF THE ORDER. HOWEVER, DURING THE COURSE OF ARGUM ENT, THE LD. AR SUBMITTED THAT THE ASSESSING OFFICER HAS ALREADY PA SSED AN ORDER IN PURSUANCE TO THE ORDER PASSED BY THE ITAT D ATED M.A.NO.54/ASR/2017 (A.Y.2012-13) SH. JANAK RAJ VS . ACIT 2 14.07.2017 AND THEREFORE, THE INSTANT APPLICATION HAS BECOME INFRUCTUOUS AND INTENTS TO WITHDRAW THE SAID MISC. APPL ICATION. 2. THE LD. DR HAS NOT REFUTED THE CLAIM OF THE ASSESSEE. 3. IN VIEW OF THE STATEMENTS OF LD. AR, THE INSTANT MI SC. APPLICATION STANDS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.0 4.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:11.04.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) MR. JANAK RAJ KAPPOR (HUF), GURU BAZAR, AMRI TSAR (2) ASST. CIT, CIRCLE-II, AMRITSAR (3) THE CIT(A), (4) THE CIT, CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER