To Royal Residency Ranchi vs ACIT, C.C.2 Ranchi

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “E” Court at KOLKATA Before Shri S.S.Godara, Judicial Member and Dr.

A.L.

Saini, Accountant Member IT(SS)A No.127 & 128/Ran/2019 Assessment Years :2009-09 & 2009-10 To Royal Residency 01, Motorcraft Building, HB Road, Kokar, Ranchi- 834001 [PAN No.AADFT 8223 B] बनाम V/s.

Assistant Commissioner of Income Tax, Central Circle-2 7th Floor, Mahavir Tower, Opp.

Gel Church Complex, Main Road, Ranchi-834001 अपीलाथ /Appellant .. यथ /Respondent अपीलाथ क ओर से/By Appellant Shri M.K.

Chowdhury, Advocate यथ क ओर से/By Respondent Shri Indrajit Singh.

CIT-DR सुनवाई क तारख/Date of Hearing 21-07-2020 घोषणा क तारख/Date of Pronouncement 21-07-2020 आदेश /O R D E R PER BENCH (Oral):- These two assessee’s appeal(s) for assessment year(s) 2008-09 and 2009-10 arise against the Commissioner of Income Tax (Appeals)-Patna-3’s separate orders all dated 20.09.2019, passed in case Nos.

CIT(A),Patna- 3/10413 & 10439/2011-12 (Manual Appeal Register No.

989 & 1029); respectively involving proceedings u/s 153A r.w.s.

143(3) the Income Tax Act, 1961; in short ‘the Act’.

Heard both the parties.

Case file perused.

2.

Learned counsel at the outset invites our attention to assessee’s letter dated 20.07.2020 seeking to withdraw his instant two appeal(s) as under:- “The only issue raised in this appeal is reference and order u/s 142(2A) upheld by the Ld.

CIT(A).

The Ld.

CIT(A) vide its order dated 28/09/2011 has IT(SS)A No.127- 128/Ran/2019 A.Ys.

08-09 & 09-10 To Royal Residency Vs.

ACIT C.C-2, Ran Page 2 been pleased to annul the assessment order(s) on the ground that the same is barred by limitation u/s 153B and ha accordingly quashed the assessment orders as being null and void.

In the circumstances, the cause of action in the present appeal which is against the same order of the Ld.

CIT(A) cease to exist as the very assessment order(s) has been quashed on the ground of limitation. imitation.

It is, therefore, requested that the appellant may be permitted to withdraw the appeal and the same can be dismissed as withdrawn.” The Learned departmental representative does not raise any objection.

We thus accept assessee’s above withdrawal petition.

3.

This assessee’s appeals IT(SS)A No.

127-128/Ran/2019 are dismissed as withdrawn.

A copy of the instant common order be placed in the respective case file(s).

Order pronounced in open court at the close of hearing on Tuesday 21st July, 2020 Sd/- Sd/- (लेखा सद"य) ($या%यक सद"य) (Dr.

Saini) (S.S.Godara) (Accountant Member) (Judicial Member) *Dkp Sr.P.S. &दनांकः- 21/07/2020 कोलकाता । आदेश क तलप अेषत / Copy of Order Forwarded to:- 1. अपीलाथ /Appellant-To Royal Residency 01, Motorcraft Building, BH Road, Kokar, Ranchi, Jharkhand-834001 2. यथ /Respondent-ACIT, C.C-2, 7rd Floor, Mahavir Tower, Opp.

Gel Church Complex Main Road, Ranchi-834001 3. संबं0धत आयकर आयु3त / Concerned CIT Ranchi 4. आयकर आयु3त- अपील / CIT (A) Ranchi 5.

6वभागीय %त%न0ध, आयकर अपीलय अ0धकरण, / DR, ITAT, Ranchi 6. गाड< फाइल / Guard file. /True Copy/ By order/आदेश से, सहायक पंजीकार आयकर अपीलय अ0धकरण, कोलकाता ।