M/s Hui Hui, Dharamshala V. PR.CIT-1, Chandigarh

ITA 68/CHANDI/2021

AI Insights

The case involves an appeal by M/s Hui Hui against an order dated 24.03.2021 under section 263 of the Income Tax Act, pertaining to the assessment year 2016-17. The appeal was filed before the Income Tax Appellate Tribunal, Chandigarh. However, before the tribunal could conclude the appeal, a consequential order under section 143(3) read with section 263 was passed by the Assessing Officer on 25/11/2022. Subsequently, the assessee filed an application on 13.02.2023 seeking to withdraw the appeal, which was not objected to by the Departmental Representative.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133731 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 19-02-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 09-05-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263; 143(3); 13; 20

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठच瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठ , च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर आयकरआयकर आयकर अपील अपीलअपील अपील सं संसं सं./ ITA No. 68/CHD/2021 Assessment Year. : 2016-17 M/s Hui Hui, House Sidhbari, Dharamshala (H.P.). बनाम VS The P.C.I.T.-1, Chandigarh. 瀡थायी लेखा सं./PAN /TAN No: AAEFH3793D अपीलाथ牸/Appellant 灹瀄यथ牸/Respondent िनधा榁琇रती क琉 ओर से/Assessee by : Smt. Sweta Bansal, C.A. राज瀡व क琉 ओर से/ Revenue by : Shri Vivek Nangia, CIT-DR तारीख/Date of Hearing : 20.02.2023 उदघोषणा क琉 तारीख/Date of Pronouncement : 22.02.2023 आदेश आदेशआदेश आदेश/ORDER PER DIVA SINGH The pr ese nt ap peal h as be en f il ed by th e as ses s ee ass ail ing the cor rec tne ss of the or der date d 2 4.0 3.2 02 1 of ld. P CI T, Chan dig arh pe rta inin g t o 2 016 -17 asse ssm ent ye ar. 2. The ld . coun sel for th e asse sse e has plac ed an appl ica tio n date d 13 .02 .20 23 on re cor d se eki n g wit hdr awa l of t he ap pea l. The cont ent s o f t he sa id a ppl ica tio n a re rep rod uce d b elo w : Your Honors, In the aforesaid matter, the appeal was filed by the appellant against the order u/s 263 of the Act. However, before the conclusion of aforesaid appeal before Hon'ble ITAT, the consequent order u/s 143(3) r.w.s. 263 of the Act has been passed by the Ld. AO on 25/11/2022. Therefore, the appellant want to withdraw the aforesaid appeal. Accordingly, it is requested that the appellant may kindly be allowed to withdraw the aforesaid appeal. ITA 68/CHD/2021 A.Y. 2016-17 Page 2 of 2 We shall be highly obliged. Yours faithfully, Sd/- V.K.Aggarwal, AR 13.02.2023 3. The l d. DR h as n o obj ecti on t o th e req ues t of the asse sse e to with dra w t he app eal. 4. Acco rdi ngl y, the app eal of th e ass ess ee is di smis sed as with dra wn. Th e s aid ord er was pr o noun ced in t he o pen Cou rt at the time of he ari ng it self . Orde r p ron oun ce d in th e O pen Co urt on 22 n d Feb ru ary, 20 23. Sd/- Sd/- (VIKRAM SINGH YADAV) (DIVA SINGH) लेखा लेखालेखा लेखा सद瀡य सद瀡यसद瀡य सद瀡य/ Accountant Member 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “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/ CIT4.आयकर आयु猴 (अपील)/ The CIT(A)5.िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 6.गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar