BHARAT KUMAR ,CHANDIGARH V. INCOME TAX OFFICER, WARD-5(4), CHANDIGARH

ITA 646/CHANDI/2024

AI Insights

This case involves an appeal by Bharat Kumar against the order of the CIT/NFAC, Delhi, concerning the Assessment Year 2017-18. The original assessment under section 144 of the Income Tax Act, 1961, resulted in an addition of Rs. 45,68,560 to the Assessee's income. The Assessee's subsequent appeal to the CIT(A) was dismissed, leading to the filing of an appeal with the ITAT, Chandigarh. However, due to a miscommunication, another appeal was inadvertently filed, prompting the request to withdraw the latter.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824851 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 23-05-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: SHRUTI KHANDELWAL

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “ए” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE ŵी लिलत क ुमार, Ɋाियक सद˟ एवं ŵी क ृणवȶ सहाय, लेखा सद˟ BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No.646 /Chd/ 2024 िनधाŊरण वषŊ / Assessment Year : 2017-18 Bharat Kumar 620, 2nd Floor, Sarvhitkari Society, Sector 48A, Chandigarh-160047 बनाम The ITO Ward- 5(4) Chandigarh ˕ायी लेखा सं./PAN NO: AVAPK23196P अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate राजˢ की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 18/12/2025 उदघोषणा की तारीख/Date of Pronouncement : 29/12/2025 आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. CIT / NFAC, Delhi dt. 26/12/2023 pertaining to Assessment Year 2017-18. 2. During the course of hearing Ld. Counsel for the Assessee submitted an application for withdrawal of the present appeal, contents of which read as under: Subject: Prayer for Grant of permission to withdraw appeal in IT A No. 646/CHANDI/2024 in the case of Sh. Bharat Kumar, 620, 2nd Floor, Sarvhitkari Society Sector-48A, Chandigarh for the AY 2017-18. Hon'ble Bench, Kindly refer to the matter cited as subject above. The background of the proceeding in the case of the assessee is as under: • The assessment in the case of above cited assessee was completed u / s 144 of Income Tax Act, 1961 (hereinafter referred to as \"Act\") wherein addition aggregating to Rs. 45,68,560/- was made by the Ld. AO. Printed from counselvise.com 2 • Against the above assessment order passed u/s 144 on 01.10.2019, assessee had filed appeal before the Worthy CIT(A) which was dismissed vide Worthy CIT(A) order dtd. 26.12.2023. • Aggrieved against the order passed by Worthy CIT(A), assessee then filed appeal before Hon'ble ITAT, Chandigarh through a counsel on 25.02.2024 in ITA No.l91/CHANDI/2024 remanded back to the file of the Worthy CIT(A) vide order dtd. 14.08.2024. Due to a miscommunication with the appellant, we inadvertently filed another appeal before the Hon'ble ITAT, Chandigarh on 23.05.2024 in ITA No. 646/CHANDI/2024. In view of the above facts, we have been instructed by the appellant to make prayer for grant of permission to withdraw the subject cited appeals. It is prayed accordingly. 3. Ld. Sr. DR did not object if the appeal of the assessee is dismissed as withdrawn. 4. In view of the above the appeal of the assessee is dismissed as withdrawn. 5. In the result, appeal of the Assessee is dismissed. Order pronounced in the open Court on 29/12/2025 Sd/- Sd/- क ृणवȶ सहाय लिलत क ुमार (KRINWANT SAHAY) (LALIET KUMAR) लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL MEMBER AG आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "