THE CITIZEN CO-OPERATIVE BANK LTD,NEW DELHI vs. ACIT, CIRCLE-60(1), NEW DELHI

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ITA 1997/DEL/2019Status: DisposedITAT Delhi23 January 2023AY 2015-162 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 Assessing Officer passed an assessment order, which was then appealed to the Commissioner (Appeals). The assessee subsequently sought to withdraw the appeal before the Tribunal.

What were the facts?

The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals). The assessee later filed an application to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal, as similar appeals for prior years had been decided against them.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’ : NEW DELHI

Before: SH. N.K.BILLAIYA & SH. ANUBHAV SHARMA

For Respondent: Ms. Sangeeta Yadav, Sr. DR
Hearing: 19.01.2023Pronounced: 23.01.2023

The appeal has been filed by the Assessee against order dated 20.12.2018 in Appeal No. 10172/2017-18 assessment year 2015-16 passed by Commissioner of Income Tax (appeals)-20, New Delhi (hereinafter referred to as the First Appellate Authority or in short ‘Ld. F.A.A.’) in regard to the appeal before it arising out of assessment order dated 30/11/2017 u/s 143(3) of the Income Tax Act, 1961 passed by the ACIT, Circle 62(1), New Delhi (hereinafter referred to as the Assessing Officer or ‘AO’).

1997.Del.2019 The Citizen Co-operative Bank Ltd.

2.

As the case was called for hearing, non-appeared for the assessee and the registry has placed on record an application dated 16.01.2022 moved by Ld. AR for the assessee mentioning that in regard to the issues raised in the appeal for A.Y. 2013-14 and 2014-15, the appeals stand decided against the assessee by the Tribunal. Therefore, the assessee seeks permission to withdraw the appeal. Nothing was submitted to oppose the same on behalf of the revenue. The appeal is stands dismissed, withdrawn.

Order pronounced in the open court on 23 January, 2023.

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