VINOD KUMAR GUPTA,DEOBAND vs. PRCIT, MUZAFFARNAGAR

PDF · subscribers
ITA 4571/DEL/2019Status: HeardITAT Delhi21 March 2023AY 2014-153 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 Tribunal considered the assessee's request to withdraw the appeal. As the Revenue had no objection, the Tribunal permitted the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income Tax Act, 1961 for the Assessment Year 2014-15. The assessee subsequently submitted a letter expressing their desire to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI ANADEE NATH MISSHRA

Hearing: 21.03.2023

आदेश /O R D E R PER C.N. PRASAD, J.M.

1.

This appeal by assessee has been directed against the order u/s 263 of the Income Tax Act, 1961 dated 20.03.2019 for AY 2014-15.

2.

The assessee furnished a letter stating that he desires to withdraw the appeal for the assessment year 2014-15. The contents of the letter are as under:

I.T.A.No.4571/Del/2019

3.

The Ld. DR has no objection in assessee withdrawing his appeal.

4.

Considering the submissions of the assessee in his letter, we permit the assessee to withdraw his appeal. Accordingly, the appeal is dismissed as withdrawn.

5.

In the result, the appeal is dismissed as withdrawn.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →