M/s Shanti Sales India Pvt. Ltd., Ludhiana V. DCIT, Circle-III, Ludhiana

MA 1/CHANDI/2022

AI Insights

The case revolves around a Miscellaneous Application arising from a previous Income Tax Appeal (ITA No. 1584/Chd/2017) concerning the Assessment Year 2011-12. The original ITA led to the setting aside of the CIT(A) order and restoration of the matter to the Assessing Officer's file. Subsequently, the Assessing Officer passed a new order, prompting the Assessee to file a Miscellaneous Application for rectification of the Tribunal's earlier order. However, following the new order by the Assessing Officer, the Assessee sought to withdraw the M.A., which was allowed by the Tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127398 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-08-2023
• Assessment Year: misc
• Appeal Filed On: 21-12-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 201

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 BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SI NGH Y ADAV, ACCOUNTANT M EMBER M.A.No. 1/Chd/2022 (Arising out of आयकर अपील सं./ITA No. 1584/C H D / 2 0 1 7 नधा रण वष / Assessment Year : 2011-12 M/s Shanti Sales India Pvt. Ltd., SCO 413, IVth Floor, K-10 Tower, Feroze Gandhi Market, Ludhiana बनाम The DCIT, Circle III, Ludhiana थायीलेखासं./PAN NO: AACCS3196E अपीलाथ /Appellant यथ /Respondent नधा रतीक ओरसे/Assessee by : None (Withdrawal application) राज वक ओरसे/ Revenue by : Sh. Dharamvir, JCIT, DR स ु नवाईक तार%ख/Date of Hearing : 18.08.2023 उदघोषणाक तार%ख/Date of Pronouncement : 18.08.2023 आदेश /Order Per A.D. Jain, Vice President: The present Misc. Application arising out of ITA No. 1584/Chd/2017 has been moved by the Assessee pleading therein for recalling the order dated 07.12.2021 passed by the Tribunal, for carrying out appropriate rectification. 2. At the very outset, the ld. Counsel for the Assessee has submitted an application dated 17.08.2023, the relevant contents of which are reproduced as under:- MA. No.1/Chd/2022 in ITA 1584/Chd/2017 - M/s Shanti Sales India Pvt. Ld., Ludhiana 2 “Subject: M.A. 1/Chandi/2022 arising in ITA No. l584/Chd./2017- for the Asstt. Year 201 l-12, Hearing fixed for 18-07-2023 - Application for withdrawal of Misc. Petition-request regarding - Hon'ble Sirs, Respectfully submitted as under: 1. That vide order dated 7-12-2021 passed in ITA No. l584/CHD/2017, the Hon'ble Bench was pleased to set aside the order of the CIT(A) and the matter was restored to the file of the Assessing Officer. 2. 2. That the AO, NFAC has since passed order dated 28- 03-2023 vides DIN ITBA/AST/S/144/2022- 3/1051492383 (1). 3. In view of above, it is prayed that the Misc. appeal filed by the appellant may kindly be allowed to be withdrawn.” 3. In view of the above, the ld. Counsel for the Assessee submitted that the M.A. filed has become infructuous. Therefore, a request has been made to withdraw the same. 4. The learned D.R. has no objection. Accordingly, we permit the Assessee to withdraw the present M.A. 4. In the result, the M.A. filed by the Assessee is dismissed as withdrawn. Order pronounced on 18.08.2023. Sd/- Sd/- (VIKRAM SINGH YADAV) ( A.D. JAIN ) Accountant Member Vice President Dated : 18.08.2023 “आर .के.” MA. No.1/Chd/2022 in ITA 1584/Chd/2017 - M/s Shanti Sales India Pvt. Ld., Ludhiana 3 आदेशक त+ल,पअ-े,षत / Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु 2त/ CIT 4. ,वभागीय त न6ध, आयकरअपील%यआ6धकरण, च8डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड फाईल/ Guard File आदेशान ु सार / By order, सहायकपंजीकार/ Assistant Registrar