RAJINDER SINGH,JUBBAL vs. INCOME TAX OFFICER, WARD SHIMLA
आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH
HEARING THROUGH: HYBRID 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.104 /Chd/ 2025
िनधाŊरण वषŊ / Assessment Year : 2012-13
Rajinder Singh
Jachli, Prounthi, Tehsil Jubbal
Himachal Prades-171205
बनाम
The ITO
Ward Shimla
˕ायी लेखा सं./PAN NO: DAKPS7894N
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
िनधाŊįरती की ओर से/Assessee by :
Shri Ashwani Sharma, Advocate(Virtual Mode)
राजˢ की ओर से/ Revenue by :
Dr. Ranjit Kaur, Addl. CIT, Sr. DR
सुनवाई की तारीख/Date of Hearing :
02/06/2025
उदघोषणा की तारीख/Date of Pronouncement : 03/06/2025
आदेश/Order
PER LALIET KUMAR, J.M:
This is an appeal filed by the Assessee against the order of the Ld.
CIT(A)/NFAC, Delhi dt. 13/12/2024 pertaining to Assessment Year 2012-13. 2. During the course of hearing the learned AR appearing filed a copy of the order dated 08.03.2022 passed under section 263 of the Income Tax Act,
1961, by the Pr. PCIT, Chandigarh.
It was submitted that pursuant to the said revisionary order, the original assessment order stands annulled and proceedings have been initiated afresh. It was further submitted that against the said order passed under section 263, the assessee had preferred an appeal before the Ld. Pr.CIT, which has also been decided against the assessee. The juri ictional Assessing Officer is presently in the process of giving effect to the said revisionary order.
In light of these developments, the learned AR submitted that the original assessment order having ceased to exist, the present appeal before this Tribunal no longer survives. Accordingly, he sought permission to withdraw the appeal with liberty.
The learned DR appearing for the Revenue raised no objection to the withdrawal of the appeal.
We have heard the rival submissions and perused the material available on record. In view of the fact that the assessment order under challenge has been annulled by virtue of the revisionary order passed under section 263, and considering that no useful purpose would be served in continuing with the present proceedings, we deem it appropriate to permit the withdrawal of the appeal.
Accordingly, the appeal is dismissed as withdrawn.
Order pronounced in the open Court on 03/06/2025. 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/