M/s Harf Charitable Trust (Regd.), Malerkotla V. Chief Commissioner of Income Tax, Ludhiana

ITA 1231/CHANDI/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81040 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-11-2014
• Assessment Year: 2011-2012
• Appeal Filed On: 26-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR AMA RVEER SINGH
• Assessee Lawyers: YASH PAUL GOYAL
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 1231/CHD/2012 UNDER SECTION 10(23C)(VI) OF THE ACT M/S HARF CHARITABLE TRUST (REGD.), VS. THE CHIEF COMMISSIONER NABHA ROAD, OF INCOME TAX, MALERKOTLA. LUDHIANA REGION, LUDHIANA. PAN: AAATT 1561D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI YASH PAUL GOYAL RESPONDENT BY : DR.AMARVEER SINGH, DR DATE OF HEARING : 11.11.2014 DATE OF PRONOUNCEMENT : 18.11.2014 O R D E R PER BHAVNESH SAINI, J.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LEARNED CHIEF COMMISSIONER OF INCOME TAX, LUDHIANA DATED 17.9.2012, CHALLENGING THE ORDER UNDER SECTIO N 10(23C(VI) OF THE INCOME TAX ACT. 2. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE IMPUGNED ORDER IS NOT APPEALABLE BEFORE THE INCOME TAX APPELLATE TRIBUNAL AND SEEKS PERMISSION TO WITHDRAW THE APPEAL WITH LIBERTY TO FILE PROPER PETITION BEFORE THE HON'BLE HIGH COURT. THE ENDORSEMENT TO THAT EFFECT IS ALS O MADE IN THE GROUNDS OF APPEAL. 2 3. THE LEARNED D.R. FOR THE REVENUE HAS NO OBJECT ION FOR WITHDRAWAL OF THE APPEAL OF THE ASSESSEE. 3. IN VIEW OF THE SUBMISSIONS OF THE LEARNED COUNSE L FOR THE ASSESSEE, THE ASSESSEE IS PERMITTED TO WITHDRAW THE APPEAL WITH LIBERTY TO PURSUE THE REMEDY, IF ANY, IN ACCOR DANCE WITH LAW BEFORE THE PROPER FORUM. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF NOVEMBER, 2014. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 18 TH NOVEMBER, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH