MARKET COMMITEE, AMBALA V. The Assistant Commissioner of Income Tax, AMBALA

ITA 271/CHANDI/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4015 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2017-2018
• Appeal Filed On: 03-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AMIT KAISHIK
• Keywords: Set aside

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ “एकल सद यीय’, च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH ीमती दवा संह, या#यक सद य BEFORE: SMT. DIVA SINGH, JM आयकर अपील सं./ ITA No. 271/CHD/2022 नधा रण वष / Assessment Year : 2017-18 Market Committee, New Grain Market, Shahzadpur, Ambala. बनाम VS The ACIT, Ambala. थायी लेखा सं./PAN No: AALFM2506J अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Amit Kaishik, Advocate राज व क! ओर से/ Revenue by : Shri Akashdeep, JCIT, Sr.DR स ु नवाई क! तार&ख/Date of Hearing : 31.08.2022 उदघोषणा क! तार&ख/ Date of Pronouncement : 23.09.2022 आदेश/ORDER The present appeal has been filed by the assessee wherein the correctness of the order dated 09.12.2021 of CIT(A) acting as NFAC, Delhi pertaining to 2017-18 assessment year is assailed by the assessee on various grounds. 2. The sum and substance of the same is that the order has been passed without taking into consideration the relevant written submissions on behalf of the assessee. It is submitted that the written request for withdrawal of appeal filed in 2019-20 ITA-271/CHD/2022 A.Y. 2017-18 Page 2 of 3 assessment year by mistake has been considered to dismiss the present appeal wherein there was no such request. The assessee is aggrieved as the written submissions qua the appeal remained ignored and incorrect submissions by mistake were considered for dismissing the appeal. 3. Both the parties were heard. 4. The ld. AR drew specific attention to the order dated 09.12.2021 and submitted that this mistake is evident from the order itself. Specific para 1 of the same, first sentence was highlighted, which reads as under : The present appeal instituted on 16.06.2020 emanates from the intimation u/s 143(1) dated 28.05.2020 for the assessment year (in short, "the A.Y)2019-20 passed by the ADIT, CPC, the Assessing Officer, (in short, "the AO)"). 5. It was his submission that as a result of this, the disposal of assessee's appeal vide para 5 ignoring the written submissions filed in the present appeal has resulted in an order which is contrary to facts and law. Prayer for remand back was made. 6. The ld. Sr.DR Mr. Akashdeep appearing on behalf of the Revenue considering the order did not dispute the position. Remand request in the circumstances was not objected to. 7. I have heard the submissions and perused the material on record. Admittedly the appeal pertaining to 2017-18 assessment ITA-271/CHD/2022 A.Y. 2017-18 Page 3 of 3 year was dismissed relying upon a letter praying for a withdrawal of the appeal pertaining to 2019-20 assessment year. Accordingly, in the light of these facts patently available on the face of the record itself, the impugned order after hearing the parties is set aside and the issues are restored back to the file of the CIT(A) with direction to pass a speaking order in accordance with law after giving the assessee reasonable opportunity of being heard. Said order was pronounced in the Open Court at the time of hearing itself. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 23 rd September,2022. Sd/- ( दवा संह ) (DIVA SPINGH) या#यक सद य/Judicial Member “प ू नम” 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 न2ध, आयकर अपील&य आ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायक पंजीकार/ Assistant Registrar