Sh. Netarpal Sharma, Kaithal V. Principal Commissioner of Income Tax, Rohtak

ITA 546/CHANDI/2022

AI Insights

This case involves an appeal by Shri Netarpal Sharma against the order of the Principal Commissioner of Income Tax (Pr. CIT), Rohtak, dated 08/03/2022, for the Assessment Year 2012-13. The appeal was initially admitted despite a delay of 62 days in filing, as the tribunal found the reasons for the delay sufficient upon reviewing the affidavit submitted by the assessee. However, during the hearing, the assessee decided not to pursue the appeal further and submitted a withdrawal application. The counsel for the assessee expressed regret for any inconvenience caused to the Hon'ble Bench and requested the appeal to be considered as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127784 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 30-04-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 07-07-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263

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. 546/Chd/ 2022 Assessment Year : 2012-13 Shri Netarpal Sharma Village Cheeka, Kaithal The Pr. CIT Rohtak PAN NO: BEHPS4222J Appellant Respondent ! " Assessee by : Shri Rohit Goyal, CA # ! " Revenue by : Shri Sarabjeet Singh, CIT DR $ % ! & Date of Hearing : 01/05/2023 '()* ! & Date of Pronouncement : 02/05/2023 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal by the Assessee against the order of the Ld. Pr. CIT, Rohtak dt. 08/03/2022 pertaining to A.Y. 2012-13. 2. At the outset it is noted that there is a delay in filing the present appeal by 62 days. 3. After going through the contents of the Affidavit filed by the assesee which is placed on record, and hearing the Ld. DR the delay is hereby condoned and the appeal is admitted for adjudication. 4. During the course of hearing the Ld. Counsel for the Assessee moved an application to withdraw the appeal which reads as under: Sub: Withdrawal of Appeal filed by assessee against order u/s 263 for A.Y. 2012-13 Ref: ITA 546/Chandi/2022 Respected Sir, The abovementioned appeal is fixed for hearing on 1 st May 2023 before the Hon’ble Bench. However, it is submitted that assessee does not intend to pursue the said appeal as of date and therefore Honble Bench is humbly requested to consider the appeal as withdrawn and pass appropriate order. 2 The inconvenience caused to Honble Bench is regretted. Thanking you, Yours faithfully, For Netarpal Sharma Sd/- CA Rohit Goel (Counsel) 5. Ld. DR did not object if the appeal of the assessee is dismissed as withdrawn. 6. In view of the above, the appeal of the assessee is dismissed as withdrawn. (Order pronounced in the open Court on 02/05/2023 ) Sd/- Sd/- आकाश द प जैन %व&म (संह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा य! / VICE PRESIDENT लेखा सद-य/ ACCOUNTANT MEMBER AG Date: 02/05/2023 ( + ! , - . - 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