Shri Narinder Singh, Mohali V. Pr.CIT-1, Chandigarh

ITA 45/CHANDI/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4222 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 25-04-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 6; 263; 63; 22

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L D I V I S I O N B E N C H , “ B ” , C H A N D I G A R H B E F OR E SH R I N . K . SA I N I , V I C E P R E SI D E N T & S H R I S U D H A N S HU SR I V A S T A V A , J U D I C I A L M E M B E R आयकर अपील सं./ ITA No. 45/C H D / 2 0 2 1 नधा रण वष / Assessment Year : 2 0 1 1 - 1 2 Sh. Narinder Singh, House No. 1082, Phase 3B2, Mohali Punjab बनाम The PCIT, Chandigarh-1 थायी लेखा सं./PAN NO: ADCPS3733P अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Sh. Pariskhit Aggarwal, CA. राज व क ओर से/ Revenue by : Sh. Sarabjeet Singh, CIT DR स ु नवाई क तार$ख/Date of Hearing : 21.04.2022 उदघोषणा क तार$ख/Date of Pronouncement : 21.04.2022 आदेश/Order P er S u d h an sh u S ri va s ta va , J u d i c i a l M e mb e r T hi s a p pe al is pr e f er re d b y t h e as s e s s ee ag a i ns t t he o r de r d a te d 12 . 0 3. 2 02 1 p as s e d b y t h e L d. P ri n c i pa l C o mm is s i o ne r o f In c o m e T a x Ch a n d ig ar h - 1 [h e r e in a f te r r e fe rr e d t o as ‘P CI T ’ ] for a ss e s s me n t ye a r 20 11- 1 2. 2. T hr ou gh a w r it t e n c o mm u ni c a t i on d at e d 0 7. 04. 20 22, th e L d. A ut h or i z e d R e p r es e nt at i v e ( A R ) h as pra ye d fo r w i t hdra w a l o f t h e c ap ti on e d a p pe a l s t at i ng t he r e i n a s und er : - “S u b j e c t : P r a y e r fo r g r a n t o f p e r m i s s i o n t o w i t h d r aw a p p e a l i n I T A N o . 4 5 / C h a n d i / 2 0 2 1 i n t h e c a s e o f S h . ITA No. 45-Chd-2021 Sh. Narinder Singh,Mohali 2 N a r i n d e r S i n g h , H . N o . 1 0 8 2 , P h a s e - 3 B 2 , Mo h a l i , P A N- A D C P S 3 7 3 3 P f o r A Y 2 0 1 1 - 1 2 . H o n 'b l e Be n c h , K in d l y r e f e r t o t h e m a t te r c i t e d a s s u b j e c t a b o v e . Th e a p p e l l a n t a b o v e c i t e d fi l e d a p p e a l b e f o r e th e H o n ' bl e B e n c h a g a i n s t t h e o r d e r p a s s e d u / s 2 6 3 b y t h e W o r t hy P r . C I T. T h i s a p p e a l w a s h e a r d b y t h e H o n ' b l e B e n c h o n 2 8 . 0 2 . 2 0 2 2 a n d t h e j u d g m e n t w a s r e s e r v e d . We h a v e be e n d ir e c t e d b y t h e a s s e s s e e t o m o s t r e s p e c t f u l l y s u b m it t h a t t h e a s s e s s m e n t o r d e r u / s 1 4 3 (3 ) c o n s e q u e n t t o r e v i s i o n a r y o r d e r u / s 2 6 3 h a s b e e n p a s s e d b y t h e Ld. A O w h e r e i n n o a d d i t i o n h a s b e e n m a d e a f t e r c o n s i d e r i n g t h e a r g u m e n t s a n d e v id e n c e s f i l e d b y t h e a s s e s s e e . T h i s, i n o u r h u m b l e s u b m i s s i o n , h a s r e n d e r e d t h e s u b j e c t a p pe a l a s i n f r u c t u o u s . C o p y o f t h e a s s e s s m e n t o r d e r p a s s e d is a tt a c h e d h e r e w i t h . It i s , t h e r e fo r e , m o s t h u m b l y a nd r e s p e c t f u ll y p r a y e d t h a t t h e p e r m i s s i o n m a y p le a s e b e g r a n t e d f o r w it h d r a w a l o f t h e s u b j e c t a p p e a l w i t h a l i b e r t y t o g e t t h e a p p e a l r e v iv e d , i f t h e d e p a r t m e nt i n t e n d s t o r e -o p e n t h e a s s e s s m e n t a t a n y fu t u r e d a te . W e s h a l l b e h i g h ly o b l i g e d . Th a n k in g y o u , Yo u r s fa i t h f u l l y , S d / - ( Pa r i k s h i t A g g a r w a l ) C h a r t e r e d A c c o u n t a n t C o u n s e l f o r t h e a s s e s s e e ” 4. T he L d . C IT D R h a d no o bj ec ti o n i f t he a pp e al o f t h e a s s ess e e is di s mi s s e d as w i th dr a w n. 5. In v i e w o f t h e ab o ve , t he a p p ea l o f t he a s s es s e e i s di s mi s s e d as w i th d ra w n. O rde r p ro no un c e d o n 21. 04 . 2 0 22 . Sd/- Sd/- ( N. K. SAINI) (SUDHANSHU SRIVASTAVA) Vice President Judicial Member Dated : 21.04.2022 “आर.के.” ITA No. 45-Chd-2021 Sh. Narinder Singh,Mohali 3 आदेशक त+ल,पअ-े,षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु .त/ CIT 4. आयकरआय ु .त (अपील)/ The CIT(A) 5. ,वभागीय त न1ध, आयकरअपील$यआ1धकरण, च3डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar