The Kalgidhar Trust, Sirmour V. DCIT(E), C-2, Chandigarh

ITA 173/CHANDI/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8971 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 09-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G S PHANI KISHORE
• Section: 147; 148

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BEN CH B, CHANDIGARH , ! . .., # $, %& BEFORE: SH. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM ./ ITA NO. 173/CHD/2018 / ASSESSMENT YEARS : 2009-10 THE KALGIDHAR TRUST C/O PARIKSHIT AGGARWAL (FCA) # 1238, SECTOR-22B CHANDIGARH THE DCIT(E), C - 2 CR BUILDING, CHANDIGARH ./ PAN NO: AAATT1307M / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI. PARIKSHIT AGGARWAL # ! ' / REVENUE BY : SHRI. G.S. PHANI KISHORE $ % ! &/ DATE OF HEARING : 15/11/2018 '()* ! &/ DATE OF PRONOUNCEMENT : 10/12/2018 %'/ ORDER PER DR. B.R.R. KUMAR, A.M: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF THE LD. CIT(A), SHIMLA (H.P.) DT. 30/12/2017. 2. IN THE PRESENT APPEAL ASSESSEE HAS RAISED THE FO LLOWING GROUNDS: 1. THAT ON THE FACTS, CIRCUMSTANCES AND LEGAL POSITION OF THE CASE, THE WORTHY CIT(A) HAS ERRED IN CONFIRMING THE ACTION OF THE LD. AO WHEREIN HE HAD ERRED IN REOPENING AND CONCLUDING THE ASSESSMENT U/S 148 R.W.S. 147 OF THE ACT. 2. THAT ON THE FACTS, CIRCUMSTANCES AND LEGAL POSITION OF THE CASE, THE WORTHY CIT HAS ERRED IN CONFIRMING THE ACTION OF THE LD. AO WHEREIN HE HAD ERRED IN COMPLETING THE IMPUGNED ASSESSMENT U/S 147 WITHOUT THE ISSUANCE OF VALID NOTICE U/S 14 3(2) OF THE ACT AFTER THE FILING OF RETURN OF INCOM E IN PURSUANCE TO NOTICE U/S 148. 3. DURING THE HEARING BEFORE US, THE LD. AR HAS FILED A LETTER DT. 15/11/2018, WITHDRAWING THE PRESENT APPEAL, WITH LIBERTY TO FIL E CROSS OBJECTION AGAINST THE APPEAL OF THE REVENUE IF REQUIRED. 4. LD. DR HAS NOT OPPOSED TO THE PROPOSAL OF THE LD. A R WITHDRAWING THE APPEAL. HENCE THE APPEAL IS HEREBY DISMISSED AS WIT HDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- / (SANJAY GARG ) . .., # $ / ( DR. B.R.R. KUMAR) / JUDICIAL MEMBER %& / ACCOUNTANT MEMBER DATE: 10/12/2018 AG COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT 3. CIT, 4. DR, IT AT, CHANDIGARH, 5. GUARD FILE