PUNJAB LAND RECORD SOCIETY,JALANDHAR V. DY. COMMISSIONER OF INCOME TAX(EXEMPTION) CL.1, CHANDIGARH

ITA 418/CHANDI/2025

AI Insights

The case involves the Punjab Land Records Society, which appealed against an order from the Commissioner of Income Tax (Appeals) for the assessment year 2022-23. The appeal was initially scheduled for a hearing on 08.09.2025 but was adjourned to 01.12.2025. Prior to the adjourned date, the assessee submitted a request to withdraw the appeal, citing a reduction in the tax demand following a rectification order under section 154 of the Income Tax Act. The Departmental Representative did not object to the withdrawal. Consequently, the tribunal dismissed the appeal as withdrawn on 15.09.2025.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776911 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2025
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2022-2023
• Appeal Filed On: 21-03-2025
• Laws Referred To: Income Tax Act
• Court: TRIBUNAL
• Department Lawyers: KUSUM BA NSAL
• Section: 143(3); 154

Judgement Text

" आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ , चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 418/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2022-23 Punjab Land Records Society, Kapurthala Road, Jalandhar. बनाम VS The DCIT (Exemption), Circle-1, Chandigarh. èथायी लेखा सं./PAN /TAN No: AAAJP0689A अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरती कȧ ओर से/Assessee by : None (Withdrawal Application) राजèव कȧ ओर से/ Revenue by : Smt. Kusum Bansal, CIT, DR तारȣख/Date of Hearing : 11.09.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 15.09.2025 VIRTUAL HEARING आदेश/ORDER PER RAJPAL YADAV, VP The assessee is in appeal against the order of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 16.01.2025 passed for assessment year 2022-23. 2. The ld. counsel for the assessee has filed an application seeking permission to withdraw the present appeal. The contents of the application are as under : Printed from counselvise.com ITA 418/CHD/2025 A.Y. 2022-23 2 “Above said appeal was fixed for hearing for 08.09.2025 which has been adjourned to 01.12JO2S. It is most humbly submitted feat assessee vide our letter dated 01.09.2025 requested to withdraw the appeal since demand created u/s 143(3) of the Act has been reduced to NTL vide order dated 24.09.2024 u/s 154 of the Act. Our letter dated 01.09.2025 alongwith letter of the assessee towards withdrawal of appeal was sent through mail as well as speed post on 01.09.2025. Under the circumstances, it is most humbly prayed that appeal may kindly be treated as withdrawn & oblige.” 3. The ld. DR has posed no objection to the request of the assessee. 4. In view of the above facts and circumstances, the appeal of the assessees is dismissed as withdrawn. 5. In the result, the appeal of the assessees is dismissed as withdrawn. Order pronounced on 15th September,2025. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "