WINSOME FOUNDATION,CHANDIGARH vs. ITO (E), WARD, CHANDIGARH
आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH
HEARING THROUGH: PHYSICAL MODE
ŵी लिलत कुमार, Ɋाियक सद˟ एवं ŵी मनोज कुमार 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.
Ld. DR relied on the order passed by the lower authorities.
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 In view of the request made by the assessee, the appeal is dismissed as withdrawn.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 juri iction 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.
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 मनोज कुमार अŤवाल
लिलत कुमार
(MANOJ KUMAR AGGARWAL)
(LALIET KUMAR)
लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL MEMBER
AG
आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to :
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/