Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, CHANDIGARH BENCH “B”, CHANDIGARH
आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ “बी” , च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH �ी संजय गग�, �या�यक सद�य एवं डा. बी.आर.आर, कुमार, लेखा सद�य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM
आयकर अपील सं./ ITA No. 173/Chd/2018 �नधा�रण वष� / Assessment Years : 2009-10
The Kalgidhar Trust The DCIT(E), C-2 बनाम C/o Parikshit Aggarwal (FCA) CR Building, Chandigarh # 1238, Sector-22B Chandigarh
�थायी लेखा सं./PAN NO: AAATT1307M अपीलाथ�/Appellant ��यथ�/Respondent
�नधा�रती क� ओर से/Assessee by : Shri. Parikshit Aggarwal राज�व क� ओर से/ Revenue by : Shri. G.S. Phani Kishore
सुनवाई क� तार�ख/Date of Hearing : 15/11/2018 उदघोषणा क� तार�ख/Date of Pronouncement : 10/12/2018 आदेश/Order PER DR. B.R.R. KUMAR, A.M:
The present appeal has been filed by the Assessee against the order of the Ld. CIT(A), Shimla (H.P.) dt. 30/12/2017.
In the present appeal Assessee has raised the following grounds:
That on the facts, circumstances and legal position of the case, the Worthy CIT(A) has erred in confirming the action of the Ld. AO wherein he had erred in reopening and concluding the assessment u/s 148 r.w.s. 147 of the Act. 2. That on the facts, circumstances and legal position of the case, the Worthy CIT has erred in confirming the action of the Ld. AO wherein he had erred in completing the impugned assessment u/s 147 without the issuance of valid notice u/s 143(2) of the Act after the filing of return of income in pursuance to notice u/s 148. 3. During the hearing before us, the Ld. AR has filed a letter dt. 15/11/2018, withdrawing the present appeal, with liberty to file cross objection against the appeal of the Revenue if required.
Ld. DR has not opposed to the proposal of the Ld. AR withdrawing the appeal. Hence the appeal is hereby dismissed as withdrawn.
Order pronounced in the open Court.
Sd/- Sd/-
संजय गग� / (SANJAY GARG ) डा. बी.आर.आर, कुमार / ( DR. B.R.R. KUMAR) �या�यक सद�य/ Judicial Member लेखा सद�य/ Accountant Member
Date: 10/12/2018 AG Copy of the order forwarded to : 1. The Appellant, 2. The Respondent 3. CIT, 4. DR, ITAT, CHANDIGARH, 5. Guard File