M/s AKM Shares & Stocks (P) Ltd., Chandigarh V. ITO, Chandigarh

MA 72/CHANDI/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5072 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 year(s) 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 23-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA DHAR
• Section: 254(2)

Judgement Text

आयकर आयकरआयकर आयकर अपीलीय अपीलीयअपीलीय अपीलीय अिधकरण अिधकरणअिधकरण अिधकरण,च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ 瀈यायपीठ 瀈यायपीठ瀈यायपीठ 瀈यायपीठ ‘‘ए एए ए’, च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M.A. 72/CHD/2018 in आयकर अपील सं./ ITA No. 3/CHD/2015 नधा रण वष / Assessment Year : 2005-06 M/s AKM Shares & Stocks (P)Ltd., SCO 140-141, Sector 34-A, Chandigarh. बनाम VS The ITO, Ward 4(3), Chandigarh. थायी लेखा सं./PAN No: AAECA7225Q अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Shri Parveen Choudhary, Advocate राज व क ओर से/ Revenue by : Smt. Priyanka Dhar, Sr.DR स ु नवाई क तार#ख/Date of Hearing : 17.02.2022 उदघोषणा क तार#ख/Date of Pronouncement : 04 .03.2022 Hearing conducted via Webex आदेश/ORDER PER DIVA SINGH The present Miscellaneous Application has been filed by the assessee u/s 254(2) of the Income Tax Act praying for recall of the Tribunal order dated 12.10.2015 passed in ITA No. 3/CHD/2015. 2. However, by way of application dated 09.02.2022, the assessee has prayed for a withdrawal of the present Miscellaneous Application filed. The contents of the application read as under : Dated: 09.02.2022 To The Hon'ble Members, Income Tax Appellate Tribunal Chandigarh "A" Bench, Kendriya Sadan, Sector-9 Chandigarh Re: M/s AKM Shares & Stocks Pvt. Ltd. SCO. 140-141, Sector- 34-A, M.A. 72/CHD/2018 In ITA 3/CHD/2015 Page 2 of 2 Chandigarh PAN: AAECA7225Q Sub: Request for Withdrawal of Miscellaneous Application MA No. 72/CHD/2018 in ITA No. 03/CMD/2015. AY 2005-2006 (A) Madam/Sir, The date of hearing in the above mentioned Miscellaneous Application of the assessee has been fixed before the Hon'bie Income Tax Appellate Tribunal Chandigarh, Bench "A" Chandigarh on 17.02.2022. In this regard, it is very humbly submitted that in the case of assessee the Prosecution was launched earlier against which the applicant had filed an application for compounding of offence which has been accepted by the Pr. CCIT, Chandigarh and the appellant has deposited all the dues including the compounding fees, taxes, interest, legal charges etc. and no amount is now due against the said application. Now we wish to withdraw the above mentioned Miscellaneous Application. You are, therefore, requested to please allow the assessee to withdraw this Miscellaneous Application and oblige. Thanking you For AKM Shares & Stocks Pvt. Ltd. Sd/- (JATINDER ARORA) DIRECTOR 3. The ld. Sr.DR had no objection to the said prayer. 4. In view of the facts as set out herein above, the Miscellaneous Application filed by the assessee is dismissed as withdrawn. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex. 5. In the result, the Miscellaneous Application filed by the assessee is dismissed as withdrawn. Order pronounced on 4 th March,2022. Sd/- Sd/- (VIKRAM SINGH YADAV) (DIVA SINGH) लेखा लेखालेखा लेखा सद瀡य सद瀡यसद瀡य सद瀡य/ Accountant Member 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2.灹瀄यथ牸/ The Respondent 3.आयकर आयु猴/ CIT 4.आयकर आयु猴 (अपील)/ The CIT(A) 5.िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 6.गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar