Sh. Parveen Kumar Garg, Panchkula V. ITO, Ward -3, Panchkula

ITA 44/CHANDI/2023

AI Insights

This case involves an appeal by Sh. Parveen Kumar Garg against the order of the CIT(A), National Faceless Appeal Centre, Delhi, dated 27.12.2022, for the Assessment Year 2020-21. The appeal was initially filed due to grievances with the CIT(A)'s decision. However, subsequent to the filing, the Assessee filed a rectification under section 154 of the Income Tax Act to the Assessing Officer, which led to the deletion of a significant addition to his income, thus nullifying the tax demand. Following this rectification, the Assessee sought to withdraw his appeal, which was unopposed by the Departmental Representative.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127885 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 14-05-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 05-02-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 154

Judgement Text

आयकर अपील य अधकरण,च डीगढ़ यायपीठ, च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 44/CHD/2023 नधा रण वष / Assessment Year : 2020-21 Sh. Parveen Kumar Garg, H.No. 14B, Sector 2, Panchkula 134109 Haryana Vs. बनाम The ITO, Ward-3, Panchkula थायी लेखा सं./PAN No: ADIPG7520J अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Sh. Ramesh Trehen, CA राज व क ओर से/ Revenue by : Sh. Akashdeep, JCIT DR सुनवाई क तार#ख/Date of Hearing : 15.05.2023 उदघोषणा क तार#ख/Date of Pronouncement : 15.05.2023 आदेश/Order Per A.D. Jain, Vice President: This is assessee’s appeal against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 27.12.2022, for the Assessment Year 2020-21. 2. At the very outset, the ld. Counsel for the Assessee has submitted an application dated 11.05.2023, the relevant contents of which are reproduced as under:- “Sir, It is humbly submitted that above appeal was filed on 06.02.2023 before Hon’ble ITAT and fixed for hearing 44-Chd-2-2023- Sh. Parveen Kumar Garg, Panchkula 2 on 15.05.2023 before SMC Bench ITAT Chandigarh. Assessee has filed rectification under section 154 of Income Tax Act to the Ld. A.O. and after rectification of return addition of Rs. 714422 was deleted and tax demand comes to Rs. NIL. As the Ld. CIT (Appeal) has passed the order on 27.12.2022 and rectification request was filed on 29.12.2022. Appeal was filed before Honable ITAT against the order of Ld. CIT(A). As such you are requested to accept the order u/s 154 of Income tax Act. Rectification order is attached in page 76-79 of paper book.” 3. In view of the above, the ld. Counsel for the Assessee submitted that after rectification of the return, the addition was deleted and demand comes to Rs. NIL. Therefore, a request has been made to accept the order u/s 154 of the Act and sought permission to withdraw the present appeal. 3. The learned D.R. has no objection. Accordingly, we permit the Assessee to withdraw the present appeal. 4. In the result, the appeal of the Assessee is dismissed as withdrawn. Order pronounced on 15.05.2023. Sd/- Sd/- (VIKRAM SINGH YADAV) ( A.D. JAIN ) Accountant Member Vice President Dated : 15.05.2023 “आर.के.” 44-Chd-2-2023- Sh. Parveen Kumar Garg, Panchkula 3 आदेश क त)ल*प अ+े*षत / Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकर आयु0त/ CIT 4. *वभागीय त न4ध, आयकर अपील#य आ4धकरण, च6डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar