NIRMAL SINGH,PATIALA V. ITO- E ASSESSMENT CENTRE, DELHI

ITA 1093/CHANDI/2024

AI Insights

This case involves an appeal by Nirmal Singh against an order from the CIT (A) National Faceless Centre, Delhi, concerning the Assessment Year 2018-19. Initially, the assessee appealed against the CIT (A)'s order, which was related to an earlier assessment order deemed erroneous and prejudicial to the interest of revenue. During the tribunal proceedings, the assessee's counsel requested to withdraw the appeal, citing that the issues had been addressed through subsequent reassessment and correction orders, making the appeal no longer relevant. The tribunal did not object to the withdrawal and dismissed the appeal accordingly.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 843815 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 03-11-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: VIPEN SETHI
• Keywords: Set aside; Revision of order
• Section: 144; 143(3); 154; 263

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. 1093/Chd/ 2024 िनधाŊरण वषŊ / Assessment Year : 2018-19 Nirmal Singh 4028, Phase – II Urban Estate, Patiala-147002 Punjab बनाम The DCIT (Circle), Patiala ̾थायी लेखा सं./PAN NO: AEKPS7618J अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri Vipen Sethi, Advocate, and Shri Shashi Bhushan Gablib, 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. 04/09/2024 for the Assessment Year 2018-19. 2. During the course of hearing the Ld. Counsel for the Assessee moved an application to withdraw the appeal, which read as under: Dated 11th March 2026 The Honorable Members, Income Tax Appellate Tribunal, Chandigarh Bench-B, Chandigarh In the case of Sh Nirmal Singh, 4028, Phase-II, Urban Estate, Patiala 147002 Subject:- Withdrawal of Appeal -Request For ITA Number 1093/CHANDI/2024 Assessment Year 2018-19 Respected Members, The above noted appeal is fixed for hearing today. In this connection it is submitted that the assessee had filed an appeal before Honorable Income Tax Appellate Tribunal, Chandigarh on 3 November 2024 against the order of CIT (A) National Faceless Centre (NFAC) communicated through DIN ITBA/NFAC/S/250/2024-25/1068347450(1) their order dated 04.09.2024. During the pendency of appeal before Honorable Income Tax Appellate Tribunal proceedings u/s 263 were initiated by Worthy Principal Commissioner of Printed from counselvise.com 3 Income Tax, Patiala as the original order dated 23.04.2021 passed u/s 143(3) read with section 144B was found erroneous and prejudicial to the interest of revenue, the order was set aside u/s 263 on 29.02.2024 with the direction to pass fresh order the reassessment was completed u/s 143(3) read with section 263 on 03.02.2025. Later on, an order u/s 154 was passed on 05.08.2025 by DCIT/ ACIT, Circle Patiala as the tax was calculated wrongly at Income Chargeable to tax at normal rate instead income chargeable to special rate, the said order of DCIT/ACIT, Circle Patiala has been challenged in appeal before Commissioner of Income Tax (Appeals) on 21.02.2025.Form Number 35 along with order dated 05.08.2025 u/s 154 read with section 144 read with section 263 are enclosed. Thus the present appeal filed before Honorable Income Tax appellate Tribunal become infructuous. It is therefore prayed that the assessee may kindly be allowed to withdraw the appeal. Encl/As above, Yours faithfully, Sd/- (Counsel for the assessee) 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 "