Swami Vivekanand Educational Society, Yamunanagar V. DCIT, Yamunanagar

MA 9/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4231 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-03-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 27-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMIT RAJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI H.L.KARWA, HON'BLE, VICE PRESIDENT AND MS. RANO JAIN, ACCOUNTANT MEMBER MA NO. 9/CHD/2016 (IN ITA NO. 1046/CHANDI/2010) ASSESSMENT YEAR: 2005-06 SWAMI VIVEKANAND EDUCATIONAL SOCIETY, VS. THE DCI T, CIRCLE, YAMUNANAGAR YAMUNANAGAR PAN NO. AAAJV-0306N (APPELLANT) (RESPONDENT) APPELLANT BY : SH. RUCHESH SINHA RESPONDENT BY : SHRI AMIT RAJ DATE OF HEARING : 13.05.2016 DATE OF PRONOUNCEMENT : 13.05.2016 ORDER PER H.L.KARWA, VP THIS MISC. APPLICATION FILED BY THE ASSESSEE ON 27. 01.2016 ARISES OUT OF THE ORDER OF THE TRIBUNAL DATED 06.01.2012 PASSED I N ITA NO. 1046/CHD/2010 RELATING TO ASSESSMENT YEAR 2005-06. 2. SHRI RUCHESH SINHA, LD. COUNSEL FOR THE ASSESSEE VIDE HIS LETTER DATED 13.5.2016, SUBMITTED AS UNDER:- M/A. NO. 9 OF 2016 IN 1046/CHD/2010 BEFORE ITAT CHANDIGARH BENCH IN THE CASE OF SWAMI VIVEKANAND EDUCATIONAL SOCIETY V DCIT, YAMUNA NAGAR MAY IT PLEASE YOUR HONOUR 2 IN VIEW OF THE JUDGEMENT OF ARVINDBHAI H. SHAH VS. ACIT IN 91 ITD 101 (AHD), I REQUEST TO WITHDRAW THE AFORESAID MA. THE SAME MAY BE PERMITTED TO BE WITHDRAWN. YOURS FAITHFULLY, SD/- RUCHESH SINHA (ADV.) DATED 13./5/2016 3. SHRI AMIT RAJ, LD. DR SUBMITTED THAT THE ASSESSE E HAS FILED THE PRESENT APPLICATION BEYOND FOUR YEARS FROM THE DATE OF ORDE R PASSED BY THE TRIBUNAL. ACCORDING TO HIM, IN VIEW OF THE DECISION OF THE IT AT AHMEDABAD BENCH C (SPECIAL BENCH) IN THE CASE OF ARVINDBHAI H. SHAH V S. ACIT [2004] 91 ITD 101 (AHD) (SB), THE MISC. APPLICATION IS BARRED BY LIMI TATION AND THE TRIBUNAL CANNOT MAKE ANY AMENDMENT IN ITS ORDER PASSED U/S 2 54(1) OF THE INCOME TAX ACT, 1961 BEYOND FOUR YEARS FROM THE DATE OF PASS ING THE ORDER. 4. IN VIEW OF THE APPLICATION FILED BY SHRI RUCHESH SINHA, LD. COUNSEL FOR THE ASSESSEE, WE GRANT PERMISSION TO THE ASSESSEE T O WITHDRAW THE MISC. APPLICATION. ACCORDINGLY, THE MISC. APPLICATIONS IS TREATED TO BE DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE MISC. APPLICATION IS DISMISSE D AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 13.05.2016 SD/- SD/- (RANO JAIN) (H.L.KARWA) ACCOUNTANT MEMBER VICE PRESIDENT DATED : 13 TH MAY, 2016 RKK 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5 THE DR