PRABANDHAK SAMITI ARYA KANYA MAHAVIDYALA,SHAHABAD MARKANDA KURUKSHETRA V. INCOME TAX OFFICER, INCOME TAX OFFICER, EXEMPTIONS WARD, AMBALA

ITA 298/CHANDI/2024

AI Insights

The case involved an appeal by Prabandhak Samiti Arya Kanya Mahavidyala, Shahabad against the order of the Ld. CIT, Appeal Addl/JCIT(A)-1 Visakhapatnam concerning the Assessment Year 2019-20. The primary issue was the delay in filing a revised ITR, which was subsequently condoned, and the revised ITR was accepted, leading to an intimation order that granted a refund to the Assessee. Given these developments, the Assessee decided to withdraw the appeal, which was presented to the Income Tax Appellate Tribunal, Chandigarh.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787181 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Appeal Filed On: 26-03-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUMAR KUREEL
• Assessee Lawyers: B.M. MONGA
• Keywords: Condonation of delay

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE ŵी लिलत क ुमार, Ɋाियक सद˟ एवं ŵी मनोज क ुमार अŤवाल, लेखा सद˟ BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 298 /Chd/2024 िनधाŊरण वषŊ / Assessment Year : 2019-20 Prabandhak Samiti Arya Kanya Mahavidyala, Sahabad Markanda, Opp. Inder Mandi, Kurukshetra, Shahbad, Haryana-1361335 बनाम ITO, Exemption Ward Ambala ˕ायी लेखा सं./PAN NO: AAALP0576C अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri B.M. Monga, Advocate and Shri Rohit Kaura, Advocate राजˢ की ओर से/ Revenue by : Shri Rajat Kumar Kureel, CIT, DR सुनवाई की तारीख/Date of Hearing : 19/11/2025 उदघोषणा की तारीख/Date of Pronouncement : 19/11/2025 आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. CIT, Appeal Addl/JCIT(A)-1 Visakhapatnam dt. 31/01/2024 pertaining to Assessment Year 2019-20. 2. During the course of hearing Ld. Counsel for the Assessee submitted an application for withdrawal of appeal, contents of which read as under: The Income Tax Appeal bearing No. ITA No. 298/Chandi/2024, for A.Y 2019-20, titled as 'Prabandhak Samiti Arya Kanya Mahavidyala, Shahabad, Markanda, Kurukshetra Vs. Income Tax Officer, Exemptions Ward, Ambala' was filed before the Hon'ble Income Tax Appellate Tribunal, Chandigarh. The assessee society also applied and requested the Ld. CIT(Exemptions), Chandigarh for condonation of delay in filling of revised ITR u/s 119(2)(b), which was allowed on 07.06.2024, after which the assessee Society had filed the correct and revised ITR, which now has been processed, and the Intimation Order u/s 143(1) has been passed by the CPC, Income Tax Department on 10.11.2025 wherein, revised ITR filed by the assessee society has been accepted and refund of Rs. 91,760/- has been created. Therefore, now considering the facts and circumstances of the case and the subsequent events i.e. Intimation Order u/s 143(1) wherein, necessary relief has already Printed from counselvise.com 2 been granted to the assessee society, therefore it has been unanimously resolved that the Income Tax Appeal bearing No. ITA No. 298/Chandi/2024, pending before the Hon'ble Income Tax Appellate Tribunal, Chandigarh, has already become infructuous. Therefore, necessary instructions in this regard shall be forwarded to Sh. B.M. Monga and Sh. Rohit Kaura, Advocates who are looking after the said Income Tax Appeal to withdraw the said Income Tax Appeal at the earliest. Therefore Sh. B.M. Monga and Sh. Rohit Kaura, advocates are hereby instructed to withdraw aforesaid Income Tax Appeal bearing No. ITA No. 298/Chandi/2024, pending before the Hon'ble Income Tax Appellate Tribunal, Chandigarh on behalf of Prabandhak Samiti Arya Kanya Mahavidyala, Shahabad, which now stands fixed before the Hon'ble ITAT, Chandigarh on 19.11.2025. It is hereby certified that this is a true copy of resolution passed in the meeting of the society Prabandhak Samiti Arya Kanya Mahavidyala, Shahabad, held at head office of the society on 17.11.2025. 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 19/11/2025 Sd/- Sd/- मनोज क ुमार अŤवाल लिलत क ुमार (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL 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 "