SAMANA INDUSTRIES,SOLAN vs. PR.CIT, SHIMLA

PDF · subscribers
ITA 13/CHANDI/2021Status: DisposedITAT Chandigarh01 September 2021AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal as they had no grievance with the fresh assessment order. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against an order passed under section 263. During the pendency of the appeal, a fresh assessment order was passed by the Assessing Officer, accepting the original assessment income without any fresh additions.

What were the issues?

Whether the assessee's appeal against a Section 263 order is maintainable when a fresh assessment order has been passed, resolving the original grievance.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM आयकर अपील सं./ ITA NO. 13/Chd/2021 Assessment Year : 2015-16 Samana Industries Pr. CIT बनाम Vill: Salewal, Nalagarh Income Tax Office Solan-174101 Shimla-Himachal Pradesh Himachal Pradesh "थायी लेखा सं./PAN NO: ABNFS8426J अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Manoj Kumar, C.A राज"व क" ओर से/ Revenue by : Shri Ashok Khanna, Addl. CIT सुनवाई क" तार"ख/Date of Hearing : 01/09/2021 उदघोषणा क" तार"ख/Date of Pronouncement : 01/09/2021

आदेश/Order PER N.K. SAINI, VICE PRESIDENT

This is an appeal by the Assessee against the order dt. 13/03/2020 of Ld. Pr. CIT, Shimla.

2.

During the course of hearing the partner of the Assessee moved an application to withdraw the appeal stating therein as under:

Ref: M/s Samana Industries, Village- Salewal, Nalagarh, Distt. Solan, H.P. Sub: Request to kindly permit the withdrawal of the appeal Appeal No. : ITA 13/CHANDI/2021, for the A.Y. 2015-16 Fixed for Hearing on 31/08/2021 before Bench-B Hon'ble Members, In respect to our appeal pending before your goodself against the order passed under section 263, we would like to bring your kind attention towards the fact that fresh assessment order has been passed by the Assessing Officer. Hon'ble Assistant Commissioner of Income Tax, Shimla, dated 18/07/2021 u/s 143(3) r.w.s 263. In the said fresh assessment order, original assessment income is accepted as such. Copy of fresh assessment order is enclosed herewith. As no fresh additions has been made in the fresh

assessment order, so assessee firm has no grievance with the order passed u/s 263. So, it requested to your goodself to kindly permit the assessee firm to withdraw the pending appeal before your goodself. Inconvenience caused to your honour in this regard is regretted. For “ Samana Industries” (Partner)

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 01/09/2021 ) आर.एल. नेगी एन.के.सैनी, (R.L. NEGI ) ( N.K. SAINI) "या"यक सद"य/ Judicial Member उपा"य" / VICE PRESIDENT AG Date: 01/09/2021

आदेश क" ""त"ल"प अ"े"षत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant

2.

""यथ"/ The Respondent 3. आयकर आयु"त/ CIT 4. आयकर आयु"त (अपील)/ The CIT(A)

5.

"वभागीय ""त"न"ध, आयकर अपील"य आ"धकरण, च"डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →