Rabindra Kumar Singh, Ranchi V. ACIT, Ranchi

SA 1/RAN/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9562 (ITAT-RANCHI)
• Duration Of Justice: 3 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 1996-1997
• Appeal Filed On: 25-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: CIRCUIT BENCH : RANCHI [BEFORE HONBLE SHRI N. S. SAINI, AM AND SHRI GEORG E MATHAN, AM] SP NOS. 01, 02 & 03/RAN/2015 [IN ITA NOS.60, 61 & 62/RAN/2015 FOR AYS: 1996-97, 1993-94 &1992-93] DR. RABINDRA KUMAR SINGH, E 57, ASHOK VIHAR, RANCHI PAN:AWZPS1274R VS THE COMMISSIONER OF INCOME TAX, RANCHI (APPLICANT ) (RESPONDENT) APPLICANT BY SHRI M. K. CHOUDHARY, ADVOCATE RESPONDENT BY SHRI A. RAKSHIT, DR DATE OF HEARING: 30.10.2015 DATE OF PRONOUNCEMENT: 30.10.2015 O R D E R PER GEORGE MATHAN, JM: T THESE THREE STAY PETITIONS ARE FILED BY THE ASSESSE E IN THE APPEAL FILED BY THE ASSESSEE BEFORE THE TRIBUNAL IN ITA NO S. 60, 61 AND 62/RAN/2015, FOR THE ASSESSMENT YEARS 1996-97, 1993 -94 AND 1992- 93 RESPECTIVELY. 2. SHRI M. K. CHOUDHARY, ADVOCATE REPRESENTED ON BE HALF OF THE ASSESSEE AND SHRI A. RAKSHIT, LEARNED DR REPRESENTE D ON BEHALF OF THE REVENUE. 3. AT THE TIME OF HEARING, THE LEARNED AR SUBMITTED THAT HE DID NOT WISH TO PRESS THE AFORESAID STAY PETITIONS. CONSEQU ENTLY, THE STAY PETITIONS OF THE ASSESSEE STAND DISMISSED. S.P. NOS.01 TO 03/RAN/2015 (IN ITA NOS.60, 61 & 62/RAN/2015 AYS: 1996-97, 1993-94 & 1992-93) 2 4. IN THE RESULT, THE STAY PETITIONS FILED BY THE A SSESSEE ARE DISMISSED AS NOT PRESSED. THE ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE CLOSE OF HEARING ON 30.10.2015. SD/- SD/- (N. S. SAINI) ACCOUNTANT MEMBER (GEORGE MATHAN) JUDICIAL MEMBER DATE : 30.10.15 LK DEKA/SR.PS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) - 5. THE DR, ITAT, RANCHI 6. GUARD FILE BY ORDER S.P. NOS.01 TO 03/RAN/2015 (IN ITA NOS.60, 61 & 62/RAN/2015 AYS: 1996-97, 1993-94 & 1992-93) 3 DATE INITIAL ORIGINAL DICTATION PAD & DRAFTS ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 30 .10.15 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 30 .10.15 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 30.10.15 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 30 .10.15 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 30 .10.15 SR.PS 6. DATE OF PRONOUNCEMENT 30 .10.15 SR.PS 7. FILE SENT TO THE BENCH CLERK 30 .10.15 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER