Income Tax Appellate Tribunal - Amritsar
Satish Kumar, Kathua vs Department Of Income Tax on 17 July, 2012
IN THE INCOME TAX APPELLATE TRIBUNAL
AMRITSAR BENCH; AMRITSAR.
BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER
AND SH. B.P.JAIN, ACCOUNTANT MEMBER
I.T.A. No.144(Asr)/2012
Assessment year:1999-2000
PAN :ADEPK8240P
Income Tax Officer, Vs. Sh. Satish Kumar
Kathua, S/o Sh. Sat Pal,
Kathua.
(Appellant) (Respondent)
Appellant by:Sh. Laxman Singh CIT(DR)
Respondent by:Sh. P.N. Arora, Advocate
Date of hearing:17/07/2012
Date of pronouncement:17/07/2012
ORDER
PER BENCH ;
The Revenue has filed the present appeal against the order of the CIT(A) Jammu, dated 22.02.2012 for the assessment year 1999-2000, on the following grounds:
"1. On the facts and circumstances whether the ld. CIT(A) was right in following the order of the Tribunal in the case of Sh. Rishi Grover Prop. Vishnu Jewellers in ITA No.198 to 202(Asr)/2206 dated 30.06.2009 when the Miscellaneous Application filed by the department before Hon'ble ITAT, Amritsar is pending for adjudication.2
2. That the appellant craves to amend or add any one or more grounds of appeal."
2. The ld. counsel for the assessee, Sh. P.N. Arora, Advocate, has raised a preliminary objection that the sole ground raised by the Revenue in the present appeal has become infructuous because the Miscellaneous Application Nos. 55 to 59(Asr)/2010 arising out of ITA Nos. 198 to 202(Asr)/2006 dated 26.06.2012 relating to assessment years 1998-99 to 2002-03 have already been adjudicated and finally dismissed by this Bench on 26th June, 2012. Therefore, the present appeal filed by the Revenue has become infructuous.
3. The Ld. DR, on the other hand, has not raised any objection to the preliminary objection made by the ld. counsel for the assessee.
4. After hearing both the parties and perusing the record available with us, which includes one paper book filed by the assessee in which the assessee has attached various orders passed by this Bench as well as the order passed in M.A.Nos. 55 to 59(Asr)/2010 (arising out of ITA Nos. 198 to 202(Asr)/2006) filed by the Revenue titled as " Assistant Commissioner of Income Tax, Circle-IV, Amritsar vs. Sh. Rishi Grover Prop. Vishnu Jewellers, which is at pages 21 to 81 of the paper book. This Bench has 3 dismissed the Miscellaneous Applications No.55 to 59(Asr)/2010 filed by the Revenue vide order dated 26th June, 2012. 4.1. Keeping in view the ground raised by the Revenue in the present appeal as well as order dated 26th June, 2012 (supra) passed by this Bench, the present appeal filed by the Revenue has become infructuous and therefore, the same is dismissed.
5. In the result, the appeal filed by the Revenue in ITA No.144(Asr)/2012 is dismissed.
Order pronounced in the open court on 17th July, 2012.
Sd/- Sd/-
(B.P. JAIN) (H.S. SIDHU)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 17th July, 2012
/SKR/
Copy of the order forwarded to:
1. The Assessee:Sh. Satish Kumar S/o Sh. Sat Pal, Kathua.
2. The ITO, Kathua.
3. The CIT(A) Jammu.
4. The CIT, Jammu.
5. The SR DR, ITAT, Amritsar.
True copy By order (Assistant Registrar) Income Tax Appellate Tribunal, Amritsar Bench: Amritsar.