WINSOME FOUNDATION,CHANDIGARH V. ITO (E), WARD, CHANDIGARH

ITA 616/CHANDI/2019

AI Insights

This case involves an appeal by M/s Winsome Foundation against the order of the Ld. CIT(A) -2, Chandigarh dated 07/03/2019. The appeal was initially filed due to grievances related to the assessment year 2013-14. During the tribunal proceedings, the Assessee's representative requested to withdraw the appeal following a rectification order by the Assessing Officer, which added certain amounts to the Assessee's hands. The Assessee sought permission to withdraw the appeal to challenge the rectification order separately. The Departmental Representative supported the lower authorities' decisions. The tribunal, after considering the submissions, allowed the withdrawal of the appeal and granted the Assessee the liberty to challenge the rectification order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705981 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2013-2014
• Laws Referred To: Limitation Act, 1963
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: TEJMOHAN SINGH
• Keywords: Rectification of order; Competent authority

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. 616/Chd/ 2019 िनधाŊरण वषŊ / Assessment Year : 2013-14 M/s Winsome Foundation # 351, Sector 9-D, Chandigarh बनाम The ITO (Exemptions) Chandigarh ˕ायी लेखा सं./PAN NO: AAATW0070G अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri Tejmohan Singh, Advocate राजˢ की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 30/06/2025 उदघोषणा की तारीख/Date of Pronouncement : 01/07/2025 आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. CIT(A) -2, Chandigarh dt. 07/03/2019. 2. During the course of hearing the Ld. AR had submitted that pursuant to the order passed by the Ld. CIT(A) the AO had passed the rectification order, thereby making the addition in the hands of the assessee. It was submitted that the assessee may be permitted to withdraw this appeal and liberty may kindly be granted to challenge the rectification order passed by the AO before the competent authority. 3. Ld. DR relied on the order passed by the lower authorities. 4. We have heard the rival contention and perused the material available on the record. In view of the request made by the assessee, the appeal is dismissed as withdrawn. However, liberty is granted to the assessee to take appropriate steps in accordance with law, including challenging the rectification order passed by the Assessing Officer. Needless to state, the competent authority shall decide any proceedings arising therefrom independently and on their own merits, in 2 accordance with law, without being influenced by the present withdrawal. While adjudicating the appeal on merits, the competent authority is also directed to consider the delay in filing the appeal against the rectification order in a sympathetic and judicious manner. It is pertinent to note that the assessee has been diligently pursuing the challenge to the order of the Ld. CIT(A), which forms the foundation for the rectification proceedings initiated by the Assessing Officer, before this Tribunal. In this regard, reference may be made to the provisions of Section 14 of the Limitation Act, 1963, which provide for exclusion of time during which a party has been prosecuting with due diligence another civil proceeding in good faith before a court or tribunal which, due to a defect of jurisdiction or other cause of like nature, did not entertain it. Hence, the period spent by the assessee in prosecuting the appeal before this Tribunal may be taken into account while considering the delay in filing the appeal against the rectification order. 5. In the result, appeal of the Assessee is dismissed as withdrawn and the liberty is granted to file the appeal against the order passed by the Assessing Officer. Order pronounced in the open Court on 01/07/2025 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 "