M/s United Builders, Mohali V. DCIT, CC-1, Chandigarh

ITA 112/CHANDI/2023

AI Insights

This case involves an appeal by M/s United Builders against the order of the ld. CIT(A)-3, Gurgaon, dated 30.12.2022, pertaining to the assessment year 2017-18. The appeal was against the action of the Assessing Officer under section 154 of the Income Tax Act. During the hearing, it was noted that the assessee's appeal in quantum proceedings against the original assessment order was pending adjudication before the ld. CIT(A). The assessee requested that the present appeal be set aside to be decided along with the quantum appeal. The ld. DR did not object to this request. Consequently, the Tribunal allowed the appeal for statistical purposes and set aside the matter to the ld. CIT(A) to decide it along with the pending quantum appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127490 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 14-05-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 27-02-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 54; 154; 15

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 112/CHD/2023 नधा रण वष / Assessment Year : 2017-18 M/s United Builders, SCO No.1, Holiwood Plaza in front of South City, VIP Road, SAS Nagar, Zirakpur. बनाम VS The DCIT, Central Circle-1, Chandigarh. थायी लेखा सं./PAN /TAN No: AAEFU1719N अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज व क ओर से/ Revenue by : Shri Sarabjeet Singh, CIT-DR तार"ख/Date of Hearing : 15.05.2023 उदघोषणा क तार"ख/Date of Pronouncement : 15.05.2023 आदेश/ORDER PER VIKRAM SINGH YADAV,A.M. Th i s i s a n a p p e a l f i l e d b y t h e a s s e s s e e a g a i n s t t h e o r de r o f t he l d . C I T( A ) - 3 , G u r g a o n d a t e d 3 0 . 1 2 . 2 0 2 2 p e r t ai n i ng t o 2 0 1 7 - 1 8 a s s e s s m e n t y e a r c o n f i r m i n g t h e a c t i o n o f t he A s s e s s i n g O f f i c e r u / s 1 5 4 o f t h e I n c o m e Ta x A c t . 2 . D u r i n g t h e c o u rs e o f he a r i n g , t h e l d . A R s u b m i t te d t ha t t h e a s s e s s e e ' s a p p e a l i n q u a n t u m p r o c e e d i n g s a g a i n st t he o r i g i n a l a s s e s s m e n t o r d e r i s pe nd i n g a d j u d i c a t i o n be f o r e t he l d . C I T( A ) a n d d u r i n g s u c h p e n d e n c y , t he p r e s e nt a pp e a l f i le d ITA 112/CHD/2023 A.Y.2017-18 Page 2 of 3 b y t h e a s s e s s e e a g a i n s t t h e a c t i o n o f t he A O u / s 1 54 h a s be e n r e j e c t e d b y t he l d . C I T( A ) . I t w a s s u b m i t t e d t h a t t h e f i n d i n g s i n t h e q u a n t u m p r o c e e d i ng s w i l l h a v e a d i r e c t b e a r in g o n t he i m p u g n e d a p pe a l f i le d b y t h e a s s e s s e e a n d i t w a s , ac c o r d i n g l y , r e q u e s t e d t h a t t h e m a t t e r m a y b e s e t a s i d e t o t h e fi l e o f t h e l d . C I T( A ) t o d e c i d e t h e s a m e a l o n g w i t h t h e q u a n t u m a p pe a l o r a f t e r t h e d i s p o s a l o f t h e q u a n t u m a p p e a l . 3 . Th e l d . D R i s h e a r d w h o h a s n o t r a i s e d a n y o b j e ct i o n t o t h e r e q u e s t m a d e b y t he l d . A R f o r s e t t i n g a s i d e t he m a t t e r t o t h e f i le o f l d . C I T( A ) . 4 . A f t e r h e a r i n g b o t h t h e p a r t i e s a n d c o n s i de r i n g the m a t e r i a l a v a i l a b l e o n r e c o r d , t he m a t t e r i s s e t a s id e t o t h e f i le o f t he ld . C I T( A ) t o d e c i d e t h e s a m e a l o n g w i t h t h e q u a n t u m a p p e a l f i l e d b y t h e a s s e s s e e a f t e r o r t a k i n g i n t o co n s i d e r a t i o n t h e fi n d i n g s i n t h e q u a n t u m a p p e a l a s a n d w he n t h e s a me is d i s p o s e d o f f . 5 . I n t he re s u l t , t h e a p pe a l o f t h e a s s e s s e e i s a llo w e d f o r s t a t i s t ic a l p u r p o s e s . O r d e r p r o n o u n c e d i n t h e O p e n C o u r t o n 1 5 t h M a y , 2 0 2 3 . Sd/- Sd/- (A.D.JAIN ) (VIKRAM SINGH YADAV ) VICE PRESIDENT ACCOUNTANTMEMBER “Poonam” ITA 112/CHD/2023 A.Y.2017-18 Page 3 of 3 आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar