M/S HIGHLAND PARK HOMES,PANCHKULA vs. DCIT, CIRCLE, PANCHKULA

आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’,CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2018-19 बनाम M/s Highland Park Homes, The Additional / Joint / SCO No.393 ,Sector 8, Deputy / Assistant Panchkula Commissioner of Income, Haryana Tax, Income Tax Officer, National e-Assessment Centre ,Delhi / DCIT Circle, Panchkula �थायी लेखा सं./PAN NO: AAJFH2922H अपीलाथ�/Appellant ��यथ�/Respondent ( HYBRID HEARING ) �नधा�रती क� ओर से/Assessee by : Shri Vineet Krishan, Adv. राज�व क� ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई क� तार�ख/Date of Hearing : 02.04.2024 उदघोषणा क� तार�ख/Date of Pronouncement : 03.04.2024 आदेश/Order Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the Revision order dated 28.03.2023 passed by the Principal Commissioner of Income Tax, Panchkula [hereinafter referred to as ‘PCIT’], for the Assessment Year 2018-19. -Chd-2023 M/s Highland Park Homes, Panchkula 2 2. At the outset, the ld. Counsel for the Assessee has submitted that in the set-aside proceedings, the Assessing Officer has passed the assessment order u/s 143(3) read with section 263 of the Income Tax Act, 1961 (in short 'the Act'), wherein, no addition have been made and the returned income of the Assessee has been accepted. The Assessee now is not left with any grievance against the Revision order u/s 263 of the Act and that the appeal of the Assessee has become infructuous.

In the result, the appeal of the Assessee is dismissed.

Order pronounced on 03.04.2024.