Smt. Premlata Aggarwal, Ambala cantt V. ITO- Ward-3, Ambala

ITA 206/CHANDI/2020

AI Insights

The case involved an appeal by Smt. Prem Lata Aggarwal against the order of the CIT(A) Panchkula for the assessment year 2016-17. The appeal was filed in the Income Tax Appellate Tribunal, Chandigarh. However, the appellant, due to severe health issues and the closure of her business, requested to withdraw the appeal. This request was supported by correspondence and a formal letter submitted to the tribunal, explaining her inability to continue with the legal proceedings. The Senior Departmental Representative (Sr.DR) did not object to the withdrawal. Consequently, the tribunal dismissed the appeal as withdrawn without further proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133750 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 27-02-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 25-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठच瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठ , च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER आयकर आयकरआयकर आयकर अपील अपीलअपील अपील सं संसं सं./ ITA No. 206/CHD/2020 Assessment Year. : 2016-17 Smt. Prem Lata Aggarwal, 19/20 M/s A.S. Agro Mashroom Farm, Rani Park, Ambala Cantt. VS The ITO, Ward – 3, Ambala. 瀡थायी लेखा सं./PAN /TAN No: ACIPA9948H अपीलाथ牸/Appellant 灹瀄यथ牸/Respondent िनधा榁琇रती क琉 ओर से/Assessee by : None (Withdrawal Application) राज瀡व क琉 ओर से/ Revenue by : Shri Akashdeep,JCIT, Sr.DR तारीख/Date of Hearing : 28.02.2023 उदघोषणा क琉 तारीख/Date of Pronouncement : 27.03.2023 आदेश आदेशआदेश आदेश/ORDER The present appeal has been filed by the assessee wherein the correctness of the order dated 09.01.2020 of CIT(A) Panchkula pertaining to 2016-17 assessment year is assailed on various grounds. 2. However, at the time of hearing, and application has been placed on record on behalf of the assessee seeking permission to withdraw the appeal. The reasons for seeking the withdrawal have been set out therein. 3. The ld. Sr.DR considering the same, posed no objection. ITA 206/CHD/2020 A.Y. 2016-17 Page 2 of 3 4. I have heard the submissions. It is seen that in the facts of the present case, assessee has pleaded the following reasons for seeking permission to withdraw : Re: Withdrawl of Appeal Filed in case of Smt Prwri lata Aggarwal Ambala Cantt Vs 1TO, Ward-3, Ambala . Assessment year 2016-17. Appeal No. IT A 206/Chandi/2020 . SMC Bench Respected Sir/Madam, Kindly refer to the letter issued against Appeal No ITA/206/CHANDI/2020 in the case of Smt Prem Lata Aggarwal regarding fixing of hearing for 16/02/2023. Respected Sir / Madam , We have already intimated and requested your goodself via email and request letter too ( Copy of correspondence and request letter attached) that the Appellant has been very very sick and is literally on death bed and resultantly had requested for withdrawl of the appeal. The requests for the withdrawl had been sent last year itself on email also twice when the defects were sought to be rectified by your good office . It was again requested and intimated that the appellant has requested for withdrawl of appeal due to her poor health .The business had been closed and shut down due to resultant losses. There are no taxes due and only refund was claimed / sought which was not pursued again by the appellant due to her critical health issues. We are once again requesting Your Honor's for withdrawl of the appeal and to resultantly not fix any hearing in the matter considering the circumstances. We also humbly apologise for any inconvenience from our part and regret the same. Sincere regards For Prem Lata Aggarwal C/o AS Agro Mushroom Farm Sd/- Appellant Dated : 24.01.2023 (emphasis supplied) ITA 206/CHD/2020 A.Y. 2016-17 Page 3 of 3 5. Accordingly, after hearing the parties, the appeal of the assessee is dismissed as withdrawn. Said order was pronounced in the Open Court at the time of hearing itself. 6. In the result, the appeal of the assessee is dismissed. Order pronounced in the Open Court on 27 th March, 2023. Sd/- (DIVA SINGH) 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “Poonam” 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