ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1 (EXEMPTIONS), CHANDIGARH, CENTRAL REVENUE BUILDING vs. SEMI CONDUCTOR LABORATORY , SCL PH-, INDUSTRIAL AREA,

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ITA 522/CHANDI/2024Status: DisposedITAT Chandigarh28 April 2025Bench: SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the Revenue's pending appeals before the Hon'ble Punjab & Haryana High Court had been withdrawn due to low tax effect. Consequently, the Tribunal treated the appeal as dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal before the Tribunal against the order of the CIT(A) for AY 2016-17. The Revenue later sought permission to withdraw the present appeal.

What were the issues?

Whether the Revenue should be permitted to withdraw its appeal before the Tribunal, given the withdrawal of similar appeals before the High Court due to low tax effect.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY

For Appellant: Shri A.K. Sood, C.A
For Respondent: Smt. Kusum Bansal, CIT DR
Hearing: 28.04.2025Pronounced: 28.04.2025

Assessee by : Shri A.K. Sood, C.A. Revenue by : Smt. Kusum Bansal, CIT DR Date of Hearing : 28.04.2025 Date of Pronouncement : 28.04.2025 VIRTUAL HEARING O R D E R PER RAJ PAL YADAV, VP

The Revenue is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 07.03.2024 passed for assessment year 2016-17.

ITA 522/CHD/2024 A.Y. 2016-17 2

2.

The Revenue has filed an application seeking permission to withdraw the present appeal. The contents of the application read as under :

“In this case filing of further appeal was not recommended by your office. However, the appeal proceeding were pending for Assessment years 2010-11, A.Y. 2011-12 and A.Y. 2013-14 to 2015-16 on the same issue before the Hon'ble Punjab & Haryana High Court . Therefore, further filing appeal was recommended in this case as per circular No.08/2023. Now, in this case pending appeals before the Hon'ble Punjab & Haryana High Court has been withdrawn due to low tax effect as per Circular 09/2024. As the grounds for filing of appeal does not exist due to low tax effect and not falling under any exception. Therefore, you are directed to withdraw the appeal pending before the ITAT for the A. Y. 2016-17."

3.

In view of the above facts and circumstances, the appeal of the Revenue is treated as dismissed as withdrawn.

4.

In result, the appeal of the Revenue is dismissed.

Order pronounced on 28.04.2025.

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