Jagmohan Gurbakshish Singh, Baddi V. DCIT, Parwanoo

MA 71/CHANDI/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3944 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 05-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHES A,CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCUNTANT MEMBER MA NO.71/CHD/2018 IN ITA NO. 29/CHD/2016 ASSESSMENT YEAR: 2006-07 SHRI JAGMOHAN GURBAKSHISH SINGH, VS THE DCIT, PROP. BUDGET SIGNS, CIRCLE, PLOT NO. 76, EPIP, PHASE II, PARWANOO. VILLAGE THANA, BADDI (HP). PAN: AKNPS4042H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PARIKSHIT AGGARWAL RESPONDENT BY : SMT.CHANDERKANTA, SR.DR DATE OF HEARING : 31.08.2018 DATE OF PRONOUNCEMENT : 04.10.2018 ORDER PER DIVA SINGH THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE IN ITA 29/CHD/2016 PRAYING FOR A RECALL OF THE ORDER DATED 30.03.2016, HOWEVER AT THE TIME OF HEARING, LD. AR SUBMITTED THAT THE ASSESSEE DOES NOT WISH TO PRESS THE SAID MISCELLANEOUS APPLICATION . 2. WE NOTE THAT THE APPEAL OF THE ASSESSEE WAS DISMISSE D RELYING UPON DECISION OF THE ITAT IN THE CASE OF M/S HYCRON ELECTRONICS VS ITO IN 798/CHD/2012 AND PRAYER FOR RECALL OF THE ORDER WAS FILED RELYING UPON DECISION OF THE JURISDICTIONAL HIGH COURT IN THE CASE OF STO VEKRAFT INDIA VS CIT IN ITA NO. 20/2015 DATED 28.11.2017. IN VIEW OF THE CHANGED POSITIO N OF LAW AS CONSIDERED BY THE APEX COURT IN THE CASE OF CI T VS CLASSIC BINDING INDUSTRIES (2018) 96 TAXMANN.COM 405 (S.C), THE ASS ESSEE PRAYS FOR WITHDRAWING THE MISCELLANEOUS APPLICATION FILED. THE SAID PRAYER WAS NOT OBJECTED TO BY THE LD. SR.DR. 3. IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES, THE MISCE LLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. MA /71/CHD/2018 IN ITA 29/CHD/2016 PAGE 2 OF 2 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSES SEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 04.10.2018. SD/- SD/- (ANNAPURNA GUPTA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.