Sh. Virender Sharma, Chandigarh V. ITO, Chandigarh

MA 58/CHANDI/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2485 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 07-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NO.58/CHD/2014 IN M.A.NO.3/CHD/2013 IN ITA NO. 41/CHD/2012 ASSESSMENT YEAR : 2007-08 SH.VIRENDER SHARMA, VS. THE INCOME TAX OFFICER, SCF 23, SECTOR 16, WARD (4), CHANDIGARH. CHANDIGARH. PAN: AEFPS1681C (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI NEERAJ JAIN RESPONDENT BY : SHRI J.S.NAGAR, DR DATE OF HEARING : 17.10.2014 DATE OF PRONOUNCEMENT : 17.10.2014 O R D E R PER BHAVNESH SAINI, J.M. : THE RECORD REVEALS THAT THE APPEAL OF THE APPLICAN T IN ITA NO.41/CHD/2012 WAS DISMISSED IN DEFAULT VIDE ORDER DATED 4.10.2012. THE APPLICANT MOVED M.A.NO.3/CHD/2013 FOR RECALLING OF THAT ORDER. HOWEVER, THE SAID MISCEL LANEOUS APPLICATION WAS ALSO DISMISSED FOR NON-PROSECUTION VIDE ORDER DATED 23.7.2013. 2. THE APPLICANT HAS NOW MOVED M.A.NO.58/CHD/2014 F OR RECALLING OF THE ORDER DATED 23.7.2013 IN M.A.NO.3/ CHD/2013. 2 3. SINCE NO MISCELLANEOUS APPLICATION LIES AGAINST THE ORDER PASSED IN THE MISCELLANEOUS APPLICATION UNDER SECTI ON 254(2) OF THE INCOME TAX ACT, THEREFORE, THE LEARNED COUNS EL FOR THE ASSESSEE SEEKS PERMISSION TO WITHDRAW THE MISCELLAN EOUS APPLICATION. THIS MISCELLANEOUS APPLICATION, THER EFORE, DISMISSED AS WITHDRAWN WITH LIBERTY TO THE APPLICAN T TO MOVE PROPER MISCELLANEOUS APPLICATION AGAINST THE MAIN O RDER OF THE TRIBUNAL DATED 4.10.2012. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 17 TH DAY OF OCTOBER, 2014. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17 TH OCTOBER, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3