ITO, Ludhiana V. Sh. Rakesh Kumar, Ludhiana

MA 56/CHANDI/2007

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0452 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 year(s) 9 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-06-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-06-2013
• Assessment Year: 1994-1995
• Appeal Filed On: 08-09-2006
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER MA NO. 56/CHD/2007 IN ITA NO. 37/CHD/1999 ASSESSMENT YEAR: 1994-95 THE I.T.O VS. SHRI. RAKESH KUMAR W-11(2), LUDHIANA LUDHIANA & MA NO. 57/CHD/2007 IN ITA NO. 38/CHD/1999 ASSESSMENT YEAR: 1994-95 THE I.T.O VS. SHRI. AVINASH CHANDER W-11(2), LUDHIANA C/O KHUSI RAM & SONS LUDHIANA (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.K. SAINI RESPONDENT BY : SHRI ASHOK GOYAL DATE OF HEARING : 07/06/2013 DATE OF PRONOUNCEMENT : 12/06/2013 ORDER PER T.R.SOOD, A.M. IN BOTH THESE CASES REVENUE HAS FILED A DETAILED MI SC. APPLICATION RUNNING INTO 17 PAGES. 2. AT THE OUTSET LEARNED COUNSEL OF THE ASSESSEE PO INTED OUT THAT REVENUE HAS FILED APPEALS BEFORE THE HONBLE HIGH COURT IN BOTH THESE CASES ON THE ISSUES RAISED BY THE REVENUE IN THE MISC. APPLICATI ON. THE HONBLE HIGH COURT HAS ALREADY DISMISSED THE APPEAL FILED BY THE REVENUE THEREFORE THESE MISC. APPLICATIONS ARE NOT MAINTAINABLE. 3. ON THE OTHER HAND LEARNED DR SIMPLY RELIED ON TH E MISC. APPLICATION. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE FIND THAT REVENUE HAS FILED AN APPEAL IN CASE OF AVINASH CHANDRA AS WELL AS RAK ESH KUMAR. THESE APPEALS HAVE BEEN ADJUDICATED BY THE, HONBLE PUNJA B & HARYANA HIGH COURT IN IT NO. 4 OF 2008 VIDE ORDER DT. 3/10/2008 THROUG H WHICH THE REVENUES APPEALS HAVE BEEN DISMISSED. THEREFORE, IN OUR OPINION THE MISC. APPLICATION ARE NOT MAINTAINABLE AND ACCORDINGLY THE SAME IS DISMISSED. 5. IN THE RESULT, BOTH THE MISC. APPLICATIONS ARE D ISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12/06/2 013) SD/- SD/- (SUSHMA CHOWLA) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMER DATED : 12 TH JUNE, 2013 AG COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR BY ORDER ASSISTANT REGISTRAR ITAT, CHANDIGARH