The ACIT 2(1), Bhopal V. Jai Narayan Chouksey, Bhopal

MA 97/Ind/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 8152 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 09-10-2020
• Assessment Year: 2005-2006
• Appeal Filed On: 15-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R P MAURYA
• Section: 2

Judgement Text

MA 97 OF 2019 JAI NARAYAN CHOUKSE 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO. 97/IND/2019 ARISING OUT OF SAS 41 TO 46/IND2019 ASSESSMENT YEARS: 2005-06 TO 2010-11 ACIT - CIRCLE - 2(1), BHOPAL / VS. SHRI JAI NARAYAN CHOUKSEY, BHOPAL (APPELLANT) (REVENUE ) P.A. NO. XYPC 2632 A APPELLANT BY SHRI R.P. MAURYA, SR. DR REVENUE BY SHRI HITESH CHIMNANI, CA DATE OF HEARING: 16.10.2020 DATE OF PRONOUNCEMENT: 18.12.2020 / O R D E R PER KUL BHARAT, J.M: THIS MA IS FILED BY THE REVENUE AGAINST THE STAY GR ANTED BY THE BENCH VIDE ORDER DATED 11.6.2019. 2. AT THE OUTSET, THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT THE STAY HAS EXPIRED AND THE ASSESSEE HAS ALREADY O PTED FOR VIVAD MA 97 OF 2019 JAI NARAYAN CHOUKSE 2 SE VISHWAS SCHEME. HENCE, THE PRESENT MA HAS NOW B ECOME INFRUCTUOUS. 3. LD. SR. DR DID NOT CONTROVERT THE SUBMISSION MAD E BY THE LD. COUNSEL FOR THE ASSESSEE. 4. IN VIEW OF THE ABOVE, THE PRESENT MA IS DISMISSE D AS INFRUCTUOUS. ORDER WAS PRONOUNCED ON 18 .12.2020. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIAL MEMBER INDORE; DATED : 18/12/2020 VYAS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE