Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 127736 (ITAT-CHANDIGARH)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
13-03-2023
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
13-03-2023
Assessment Year
2017-2018
Appeal Filed On
13-03-2022
Judgement Text
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ “बी” , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH ी आकाश द प जैन, उपा य एवं ी $व%म 'संह यादव, लेखा सद,य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM ITA NO. 279/Chd/ 2022 Assessment Year : 2017-18 Rajni Kumar #995, Sector-10, Panchkula – 134109, Haryana Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: ABGPK3545H Appellant Respondent ITA NO. 280/Chd/ 2022 Assessment Year : 2017-18 Shri Rajesh Kumar Verma # 233A, A Block, Silver City Themes, Derabassi-140507, Punjab Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: ABFPV3804P Appellant Respondent ITA NO. 281/Chd/ 2022 Assessment Year : 2017-18 Shri Rajinder Singh Ranga # 115, 2 nd Floor, Samridhi Homes 2, Peermuchlla, Zirakpur-140603, Punjab Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: AATPR2654L Appellant Respondent ITA NO. 282/Chd/ 2022 Assessment Year : 2017-18 Shri Raj Kumar Gaba # 361, Harmilap Nagar, PH-1, Baltana, SAS Nagar, Mohali-140606 Punjab Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: ACIPG9176H Appellant Respondent ITA NO. 283/Chd/ 2022 Assessment Year : 2017-18 2 Shri Ravi Kumar Gupta Floor No. 111, GF, Amrawati Enclave Panchkula-134107, Haryana Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: ADAPG1351R Appellant Respondent ITA NO. 284/Chd/ 2022 Assessment Year : 2017-18 Shri Rajinder Parsad A32, HMT Colony, Pinjore-134101 Haryana Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: AJWPP0692C Appellant Respondent ITA NO. 285/Chd/ 2022 Assessment Year : 2017-18 Shri Raj Bir Singh G 249, HMT Colony, Pinjore-134101 Haryana Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: ADZPS3386H Appellant Respondent ITA NO. 286/Chd/ 2022 Assessment Year : 2017-18 Shri Rajinder Kumar Rana # 63, Sector 12, Panchkula-134109 Haryana Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: AAWPR4019E Appellant Respondent ITA NO. 287/Chd/ 2022 Assessment Year : 2017-18 Shri Rajeev Chadha H.No. 3414, Sector 40D Chandigarh- 160036 Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: ABOPC3496R Appellant Respondent ITA NO. 288/Chd/ 2022 3 Assessment Year : 2017-18 Shri Rai Singh #85, Adarsh Coop. Housing Society, Lohgarh, Pinjore-134102 Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: ACQPS7599L Appellant Respondent ITA NO. 289/Chd/ 2022 Assessment Year : 2017-18 Shri Rakesh Kumar Singhal House No. 385 P. Sector-26 Panchkula-134116, Haryana Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: ACQPS7686G Appellant Respondent ITA NO. 290/Chd/ 2022 Assessment Year : 2017-18 Shri Satish Kumar Sharma Flat No. 703, Holy Hock Block, Amravati Enclave, Pinjore- 134107 Haryana Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: ACKPS6442A Appellant Respondent ITA NO. 291/Chd/ 2022 Assessment Year : 2017-18 Smt. Sonia Kumari D 68, Third Floor, GHS 80, Sector 20 Panchkula-134116, Haryana Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: ABVPK1493P Appellant Respondent ITA NO. 292/Chd/ 2022 Assessment Year : 2017-18 Shri Subash Chand Arora A 132, HMT Colony, Pinjore-134101 Haryana Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: ABFPA9097F Appellant Respondent 4 ITA NO. 293/Chd/ 2022 Assessment Year : 2017-18 Smt. Sushma Rani 275, Near Govt. School, Kansal, SAS Nagar, Mohali-160103, Punjab Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: AGUPR3702L Appellant Respondent ITA NO. 294/Chd/ 2022 Assessment Year : 2017-18 Smt. Sudha Pande # 1187, Shri Ram Hospital, Sector-11 Panchkula-134112, Haryana Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: AEVPP3231K Appellant Respondent ITA NO. 295/Chd/ 2022 Assessment Year : 2017-18 Shri Pushpinder Sharma # 1267, Sector-25, Panchkula- 134116, Haryana Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: ACDPS7167H Appellant Respondent ITA NO. 296/Chd/ 2022 Assessment Year : 2017-18 Shri Pawan Kalia # 3, GH 24, MDC, Sector 5, Panchkula – 134104, Haryana Pr. CIT Aayakar Bhawan, Sector-2, Panchkula- Haryana PAN NO: ADYPK5289Q Appellant Respondent ! " Assessee by : Shri Jaspal Sharma, Advocate # ! " Revenue by : Shri Akashdeep, JCIT, Sr. DR $ % ! & Date of Hearing : 14/03/2023 '()* ! & Date of Pronouncement : 14/03/2023 5 आदेश/Order PER BENCH : All the above appeals filed by the different assessees are against the separate orders of the Ld. Pr. CIT, Panchkula. 2. During the course of hearing the Ld. Counsel for the Assessee moved an application to withdraw all the above appeals, which reads as under: Hon'ble Members, Respectfully submitted that all the above mentioned 18 appeals were filed by different assessees against the orders dated 19.01.2022 passed u/s 119(2)(b) by the Ld. Pr. Commissioner of Income Tax, Panchkula, rejecting the assessees' applications for condonation of delay in filing of revised returns for the assessment year 2017-18. It is humbly submitted that as per section 253(l)(c) of the Income Tax Act, an order u/s 119(2)(b) is not appealable order before the Hon'ble ITAT. Therefore in view of the applications for permission to withdraw the above mentioned appeals, by all the appellants as mentioned in Annexure-A attached herewith, I may be allowed to withdraw all the 18 appeals fixed for today i.e.14.03.2023, with liberty to file the petition before the appropriate authority. I shall feel highly obliged. Date: 14.03.2023 Yours faithfully, Counsel for the assessee Sd/- (Jaspal Sharma) Advocate Annexure-A Sr.No. ITA NO. NAME OF APPELLANT 1 279 /CHANDI/2022 RAJNI KUMAR 2 280 /CHANDI/2022 RAJESH KUMAR VERMA 3 281/CHANDI/2022 RAJINDER SINGH RANGA 4 282 /CHANDI/2022 RAJ KUMAR GABA 5 283 /CHANDI/2022 RAVI KUMAR GUPTA 6 284 /CHANDI/2022 RAJINDER PARSAD 7 285 /CHANDI/2022 RAJ BIR SINGH 8 286 /CHANDI/2022 RAJINDER KUMAR RANA 9 287 /CHANDI/2022 RAJEEVCHADHA 10 288 /CHANDI/2022 RAI SINGH 11 289 /CHANDI/2022 RAKESH KUMAR SINGHAL 12 290 /CHANDI/2022 SATISH KUMAR SHARMA 13 291 /CHANDI/2022 SONIA KUMARI 14 292/CHANDI/2022 SUBASH CHANDARORA 15 293/CHANDI/2022 SUSHMA RANI 16 294 /CHANDI/2022 SUDHAPANDE 17 295 /CHANDI/2022 PUSHPINDER SHARMA 18 296/CHANDI/2022 PAWAN KALIA Sd/- (Jaspal Sharma) Advocate 6 3. Ld. Sr. DR did not object if the appeals of the assessees are dismissed as withdrawn. 4. In view of the above the appeals of the assessees are dismissed as withdrawn. 5. In the result, all the above appeals of the Assessees are dismissed. (Order pronounced in the open Court on 14/03/2023 ) Sd/- Sd/- $व%म 'संह यादव आकाश द प जैन (VIKRAM SINGH YADAV) (AAKASH DEEP JAIN) लेखा सद,य/ ACCOUNTANT MEMBER उपा य / VICE PRESIDENT AG Date: 14/03/2023 ( + ! , - . - Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. $ / CIT 4. $ / 0 1 The CIT(A) 5. - 2 ग 4 5 & 4 5 678 ग9 DR, ITAT, CHANDIGARH 6. ग 8 : % Guard File ( + $ By order, ; # Assistant Registrar
AI Insights
The case involves multiple appeals filed by different assessees against the orders of the Ld. Pr. CIT, Panchkula, which rejected their applications for condonation of delay in filing revised returns for the assessment year 2017-18. The appeals were filed under the belief that the orders were appealable before the ITAT. However, it was submitted that under section 253(1)(c) of the Income Tax Act, an order under section 119(2)(b) is not appealable. Consequently, the counsel for the assessees moved an application to withdraw all the appeals, which was not objected to by the Sr. DR, leading to the dismissal of the appeals as withdrawn.
