SONA ENTERPRISES , MAHAVIR JAIN COLONY, STREET NO.1, SUNDER NAGAR, LUDHIANA,PUNJAB vs. THE ASSESSMENT UNIT NFAC DELHI JAO INCOME TAX OFFICER WARD-2(1), LUDHIANA, PUNJAB

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ITA 953/CHANDI/2024Status: DisposedITAT Chandigarh16 April 2025AY 2016-2017Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 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 stated that they succeeded in their rectification application and sought withdrawal of the appeal. The Tribunal accepted the prayer for withdrawal as there was no objection from the Revenue.

What were the facts?

The appeal by the assessee for AY 2016-17 arose from an order of the CIT(A) concerning an assessment framed by the AO under Section 147 r.w.s. 144. The assessee had filed a rectification application under Section 154.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn after succeeding in a rectification application.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

O R D E R Per Bench 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 15-07-2024 in the matter of an assessment framed by Ld. AO u/s 147 r.w.s. 144 of the Act on 20-02-2024. 2. The Ld. AR, at the outset, stated that the assessee has succeeded in its rectification application as filed u/s 154 and therefore, the assessee seek withdrawal of the captioned appeal. The withdrawal of appeal has not been objected to by Ld. Sr. DR. Accordingly, we accept the prayer of withdrawal. 3. The appeal stand dismissed as withdrawn. Order pronounced on 16th April, 2025.

Sd/- Sd/- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER लेखा सद� /ACCOUNTANT MEMBER Dated : 16-04-2025 आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR

ITAT CHANDIGARH

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