MITHU SINGH, SANGRUR,SAGRUR V. JAO ITO WARD SUNAM, SUNAM

ITA 1163/CHANDI/2025

AI Insights

This case involves an appeal by Mithu Singh against an order from the Ld. CIT(A)/NFAC, Delhi for the Assessment Year 2012-13. The appeal was initially filed before the ITAT Delhi Bench but was later found to be incorrectly filed as the jurisdiction for this case lies with the ITAT Chandigarh Bench. The assessee's representative submitted a request to withdraw the appeal from the Delhi Bench, acknowledging the mistake and noting that a new appeal had been filed correctly in Chandigarh. The Departmental Representative did not object to this withdrawal. Consequently, the tribunal dismissed the appeal as withdrawn.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 843892 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 08-09-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: SUDHIR SEHGAL

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE ŵी राजपाल यादव, उपाȯƗ एवं ŵी क ृणवȶ सहाय, लेखा सद˟ BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 1163/Chd/ 2025 िनधाŊरण वषŊ / Assessment Year : 2012-13 Mithu Singh S/o Shri Chand Ward No. 2, Near Gurudwara Gaini Wala Patran Road, Moonak Sangrur, Punjab-148033 बनाम The ITO Ward, Sangrur ̾थायी लेखा सं./PAN NO: DOTPS9392B अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राजˢ की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 11/03/2026 उदघोषणा की तारीख/Date of Pronouncement : 17/03/2026 आदेश/Order PER KRINWANT SAHAY, AM: This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC, Delhi dt. 10/07/2025 for the Assessment Year 2012-13. 2. During the course of hearing the Ld. AR of the assessee moved an application to withdraw the appeal, which read as under: March 10, 2026 The Hon'ble Members, Income Tax Appellate Tribunal Chandigarh \"B\" Bench, Kendriya Sadan, Sector-9 Chandigarh Sir, Reg: Shri Mithu Singh, Moonak ITA No. 1163/CHD/2025 for A.Y. 2012-2013 (Α) Sub: Request for withdrawal of appeal mistakenly filed before ITAT, Delhi Bench. The date of hearing in the above said case has been fixed for 11.03.2026 before Bench \"B\" of the Tribunal. Printed from counselvise.com 2 In this regard, it is submitted that we wish to withdraw the above said appeal as this appeal has inadvertently been filed before ITAT Delhi Bench and the same has now been transferred by the Delhi Bench to ITAT Chandigarh. However, the actual jurisdiction of the above said appeal is before ITAT, Chandigarh and accordingly, we have also filed appeal before the Hon'ble ITAT, Chandigarh Bench, Chandigarh bearing ITA No. 1154/Chd/2025 for the above said year. It is, therefore, very humbly requested that the appeal as filed mistakenly before the ITAT, Delhi Bench may, please, treated to be withdrawn and oblige. Thanking you, Yours faithfully, Sd/- Sudhir Sehgal AR. 3. Ld. DR did not object if the appeal of the assessee is dismissed as withdrawn. 4. In view of the above, the appeal of the assessee is dismissed as withdrawn. 5. In the result, appeal of the Assessee is dismissed. Order pronounced in the open Court on 17/03/2026 -Sd- -Sd- राजपाल यादव क ृणवȶ सहाय (RAJPAL YADAV) (KRINWANT SAHAY) उपाȯƗ/VICE PRESIDENT लेखा सद˟/ ACCOUNTANT MEMBER AG आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "