THE KALGIDHAR TRUST,SIRMOUR vs. DCIT(E), C-2, CHANDIGARH

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ITA 173/CHANDI/2018Status: DisposedITAT Chandigarh10 December 2018AY 2009-101 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. The assessee was granted liberty to file a cross-objection if required against the Revenue's appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee's representative filed a letter withdrawing the appeal. The Revenue did not oppose this withdrawal.

What were the issues?

The primary issues were the validity of reopening the assessment and the completion of assessment without a valid notice. However, the appeal was withdrawn before these issues were adjudicated.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 143(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH “B”, CHANDIGARH

For Appellant: Shri. Parikshit Aggarwal
For Respondent: Shri. G.S. Phani Kishore
Hearing: 15/11/2018Pronounced: 10/12/2018

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.

2.

In the present appeal Assessee has raised the following grounds:

1.

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.

4.

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

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