Smt. Madhu Sawhney, Yamunanagar V. Pr.CIT, Panchkula

ITA 458/CHANDI/2022

AI Insights

This case involves an appeal by Smt. Madhu Sawhney for the assessment year 2017-18 against an order passed by the Principal Commissioner of Income Tax (PCIT), Panchkula. The appeal was filed in response to an assessment order under section 143(3) read with section 263 of the Income Tax Act. However, during the proceedings, the assessee's counsel submitted an application to withdraw the appeal, stating that the assessee was no longer interested in pursuing it. The Departmental Representative did not object to this request. Consequently, the tribunal dismissed the appeal as withdrawn during the hearing itself.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127500 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-05-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 23-05-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 458/CHD/2022 नधा रण वष / Assessment Year : 2017-18 Smt. Madhu Sawhney, C/o Universal Timber Corporation, Jaghadhri Road, Yamuna Nagar. बनाम VS The Pr. CIT, Panchkula. थायी लेखा सं./PAN /TAN No: ABKPS3966Q अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Shri Tej Mohan Singh, Advocate. राज व क ओर से/ Revenue by : Shri Sarabjeet Singh, CIT-DR तार"ख/Date of Hearing : 17.05.2023 उदघोषणा क तार"ख/Date of Pronouncement : 17.05.2023 आदेश/ORDER PER A.D.JAIN, VICE PRESIDENT This is assessee's appeal for assessment year 2017-18 against the order dated 30.03.2022 passed by the ld. PCIT, Panchkula. 2. The ld. counsel for the Assessee has filed an application seeking permission to withdraw the appeal stating that since the Assessing Officer has passed the order u/s 143(3) r.w.s. 263 of the Act, the assessee is not interested in pursuing the appeal filed. 3. The ld. DR has posed no objection to the request of the assessee. ITA 458/CHD/2022 A.Y.2017-18 Page 2 of 2 4. In view of the above facts and circumstances, the appeal of the assessee is dismissed as withdrawn. Said order was pronounced in the Open Court at the time of hearing itself. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Open Court on 17 th May,2023. Sd/- Sd/- (VIKRAM SINGH YADAV) (A.D.JAIN ) ACCOUNTANTMEMBER VICE PRESIDENT “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar