Shri Neeraj Gupta, Shimla V. Pr.CIT-Central, Gurgaon

ITA 115/CHANDI/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6820 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 23-05-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

आयकर य कर , य य “ब ”, IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B, CHANDIGARH BEFORE: SHRI SUDHANSHU SRIIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA No. 115/Chd/2021 (Assessment Year: 2015-16 Neeraj Gupta, Prop. M/s Aachman Regency, Kacchi Ghati, Shimla, HP. बनाम Principal Commissioner of Income Tax Central, Gurgaon. थायी लेखा सं./PAN NO: AAYPG3415F नधा रती क ओर से/Assessee by: None (Withdrawal Application) राज व क ओर से/ Revenue by : Shri Sarabjit Singh, CIT DR स ु नवाई क तार ख/Date of Hearing: 08.12.2021 उदघोषणा क तार ख/Date of Pronouncement: 08 .12.2021 (Hearing through Webex) आदेश/ORDER Per Vikram Singh Yadav, Accountant Member: This is an appeal filed by the assessee against the order of Learned Principal Commissioner of Income Tax (Central) [in short the ‘Ld. Pr.CIT)’], Gurgaon, passed u/s 263 of the Income Tax Act, 1961 (in short ‘the Act’) dated 23.03.2021 pertaining to assessment year 2015-16. 2. None has appeared on behalf of the assessee. However, an application has been filed with the Registry on ITA No.115/Chd/2021 A.Y.2015-16 2 23.11.2021 wherein the assessee has submitted that pursuant to the order passed by the Ld. Pr.CIT (Central) u/s 263 of the Act, the AO has since passed the fresh order u/s 147 read with section 263 of the Act dated 18.08.2021 giving effect to the order of Ld. Pr.CIT wherein the income has been assessed at returned income and no addition has been made to the income in the hands of the assessee. It was accordingly submitted that the present appeal filed by the assessee has become infructuous and he may be allowed to withdraw the same. 3. The Ld. DR is heard, who has not raised any objection to the said prayer for withdrawal of the appeal. 4. After perusing the material on record and taking into consideration the prayer submitted by the assessee, the appeal is dismissed as withdrawn. 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced on 08.12.2021. Sd/- Sd/- (SUDHANSHU SRIVASTAVA) (VIKRAM SINGH YADAV) /Judicial Member /Accountant Member Dated: 08.12.2021 *रती* ITA No.115/Chd/2021 A.Y.2015-16 3 आदेश क % त&ल'प अ*े'षत/ Copy of the order forwarded to : 1. अपीलाथ+/ The Appellant 2. %,यथ+/ The Respondent 3. आयकर आय ु -त/ CIT 4. आयकर आय ु -त (अपील)/ The CIT(A) 5. 'वभागीय % त न0ध, आयकर अपील य आ0धकरण, च2डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File # $ स / By order, सह (ंज / Assistant Registrar