MOHINDER SINGH PUNJ,PINJORE vs. ITO, WARD-2, PANCHKULA
Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
PER RAJ PAL YADAV, VP Against the impugned order of ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] passed in assessment year 2017-18, assessee has filed two appeals which were assigned two different numbers namely, ITA 690/CHD/2023 which has been listed in ‘B’ Bench whereas A.Y.2017-18 2
ITA 701/CHD/2023 assigned to ‘SMC’ Bench. The common grievance in both the appeals is that ld. CIT(A) has erred in confirming the addition of Rs.3,99,000/-. According to the ld. Counsel for the assessee, there was a change in the procedure of filing appeals by way of electronic system and therefore, this error has been committed. Since against only one issue in one assessment year, only one appeal has to be filed therefore, we treat ITA 701/CHD/2023 which is assigned in ‘SMC’ Bench as a valid appeal and dismiss ITA
690/CHD/2023 being redundant in nature. Accordingly, this appeal is treated as dismissed as withdrawn.
2. It is pertinent to observe that this observation will not impair or injure rights of the assessee agitated in ITA
701/CHD/2023 nor it will cause any prejudice to the finding of the AO. Accordingly, this appeal is dismissed.
Order pronounced on 15.01.2025. (KRINWANT SAHAY)
VICE PRESIDENT
“Poonam”
A.Y.2017-18
3
आदेश क ितिलिप अ ेिषत/ Copy of the order forwarded to :
अपीलाथ/ The Appellant 2. यथ/ The Respondent 3. आयकर आयु/ CIT 4. िवभागीय ितिनिध, आयकर अपीलीय आिधकरण, चडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/