Chandigarh Labour Welfare Board, Chandigarh V. CIT(Exemption), Chandigarh

ITA 309/CHANDI/2021

AI Insights

The case involved the Chandigarh Labour Welfare Board appealing against the order of the Commissioner of Income Tax (Exemptions), Chandigarh, which had dismissed their application for grant of registration under section 12AA of the Income Tax Act, 1961. The appellant raised several grounds including the lack of proper service of notices and the ex-parte nature of the CIT's decision. However, before the tribunal could deliberate on these issues, the appellant decided to withdraw the appeal, which was subsequently allowed by the tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128418 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-03-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 25-10-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 12AA

Judgement Text

आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ,चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.309/CHD/2021 Ǔनधा[रणवष[ / Assessment Year :2020-21 Chandigarh Labour Welfare Board, Labour Welfare Board Building, Verka Booth, Sector 30, Chandigarh 160030 बनाम CIT(Exemptions), Chandigarh èथायीलेखासं./PAN NO: AAHFC4515D अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरतीकȧओरसे/Assessee by :Sh. Neeraj Bansal, CA राजèवकȧओरसे/ Revenue by : Sh. Vivek Nangia, CIT DR सुनवाईकȧतारȣख/Date of Hearing :15.03.2023 उदघोषणाकȧतारȣख/Date of Pronouncement : 06.06.2023 आदेश/Order PerSudhanshuSrivastava, Judicial Member: This appeal is preferred by the assessee against order dated 15.09.2020 passed by the Commissioner of Income Tax (Exemptions) (hereinafter called the ‘CIT(E)’), Chandigarh, wherein, the ld. CIT(E) has dismissed the assessee’s application for grant of registration u/s, 12AA of the Income Tax Act, 1961 (in short 'the Act') 2. The grounds raised by the assessee are as under:- ITA No. 309-Chd-2021 (A.Y. 2020-21) - Chandigarh Labour Welfare Board, Chandigarh 2 1. That on the facts and in circumstances of the case and in law, the impugned order is contrary to law and facts of the case. 2. That on the facts and in the circumstances of the case and in law, notices issued were not served to the address provided at the time of application and thus, the Ld. CIT has erred in rejecting the application without service of notices. The Ld. CIT passed ex-parte orders without providing any opportunity of being heard. 3. That on the facts and in the circumstances of the case and in law, the. Ld. CIT has erred in rejecting the application without service of notices as required under Section 282 read with Rule 127. 4. That the appellant prays the demand made out of impugned order be set aside. 5. That the appellant craves leave to add, alter, amend, modify or forgo any ground of appeal with the permission of Hon'ble Bench of Income Tax Appellate Tribunal, before or at the time of hearing/final disposal of this appeal. 2.0 At the outset, the ld. Authorized Representative submitted an application in writing, the contents of which are being reproduced herein under: “It is most humbly submitted that the case mentioned above is fixed for hearing today i.e. 15.03.2023. ITA No. 309-Chd-2021 (A.Y. 2020-21) - Chandigarh Labour Welfare Board, Chandigarh 3 It is most humbly requested that the appellant may be allowed to withdraw the appeal. We shall be highly obliged. Thanking you, Yours faithfully, Neeraj (Neeraj Bansal) Authorized Representative” 3.0 Thus, the ld. Authorized Representative has prayed that the assessee may be allowed to withdraw the appeal. 4.0 The ld. CIT(DR) did not have any objection against the captioned appeal being withdrawn by the assessee. Accordingly, in view of application submitted by the ld. A.R. of the assessee as reproduced above, we permit the assessee to withdraw the appeal and dismiss the same as withdrawn. 5. In the result, appeal filed by the assessee stands dismissed as withdrawn. (Order pronounced in the open Court on 06/06/2023) Sd/- Sd/- (VIKRAM SINGH YADAV) (SUDHANSHU SRIVASTAVA) Accountant Member Judicial Member Dated : 06.06.2023 Aks/- आदेशकȧĤǓतͧलͪपअĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकरआयुÈत/ CIT ITA No. 309-Chd-2021 (A.Y. 2020-21) - Chandigarh Labour Welfare Board, Chandigarh 4 4. आयकरआयुÈत (अपील)/ The CIT(A) 5. ͪवभागीयĤǓतǓनͬध, आयकरअपीलȣयआͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 6. गाड[फाईल/ Guard File सहायकपंजीकार/ Assistant Registrar