M/s Scott Edil Advance Research Laboratories and Education Ltd., Chandigarh V. DCIT, Central Circle -1, Chandigarh

ITA 99/CHANDI/2023

AI Insights

This case involves an appeal by M/s Scott Edil Advance Research Laboratories & Education Ltd. against the order of the ld. CIT(A)-3, Gurgaon, which confirmed the action of the Assessing Officer under section 154 of the Income Tax Act for the assessment year 2017-18. The appeal was filed during the pendency of the assessee's quantum proceedings against the original assessment order, which are also under adjudication before the ld. CIT(A). The assessee requested that the current appeal be set aside to be decided in conjunction with the pending quantum appeal. Both parties agreed to this procedural approach, leading to the setting aside of the matter to the ld. CIT(A).

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127510 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 14-05-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 26-02-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 154

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. 99/CHD/2023 नधा रण वष / Assessment Year : 2017-18 M/s Scott Edil Advance Research Laboratories & Education Ltd., Plot No. 28/6, Industrial Area, Phase-2, Chandigarh. बना म VS The DCIT, Central Circle-1, Chandigarh. थायी लेखा सं./PAN /TAN No: AANCS1120M अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज व क ओर से/ Revenue by : Shri Sarabjeet Singh, CIT-DR तार"ख/Date of Hearing : 15.05.2023 उदघोषणा क तार"ख/Date of Pronouncement : 15.05.2023 आदेश/ORDER PER VIKRAM SINGH YADAV,A.M. This is an appeal filed by the assessee against the order of the ld. CIT(A)-3, Gurgaon dated 30.12.2022 pertaining to 2017-18 assessment year confirming the action of the Assessing Officer u/s 154 of the Income Tax Act. 2. During the course of hearing, the ld. AR submitted that the assessee's appeal in quantum proceedings against the original assessment order is pending adjudication before the ld. CIT(A) and during such pendency, the present appeal filed ITA 99/CHD/2023 A.Y.2017-18 Page 2 of 3 by the assessee against the action of the AO u/s 154 has been rejected by the ld. CIT(A). It was submitted that the findings in the quantum proceedings will have a direct bearing on the impugned appeal filed by the assessee and it was, accordingly, requested that the matter may be set aside to the file of the ld. CIT(A) to decide the same alongwith the quantum appeal or after the disposal of the quantum appeal. 3. The ld. DR is heard who has not raised any objection to the request made by the ld. AR for setting aside the matter to the file of ld. CIT(A). 4. After hearing both the parties and considering the material available on record, the matter is set aside to the file of the ld. CIT(A) to decide the same alongwith the quantum appeal filed by the assessee or after taking into consideration the findings in the quantum appeal as and when the same is disposed off. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 15 th May,2023. Sd/- Sd/- (A.D.JAIN ) (VIKRAM SINGH YADAV ) VICE PRESIDENT ACCOUNTANTMEMBER “Poonam” ITA 99/CHD/2023 A.Y.2017-18 Page 3 of 3 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