PARAMOUNT SURGIMED LTD.,NEW DELHI vs. ACIT CIRCLE-76(1), NEW DELHI

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ITA 4718/DEL/2019Status: DisposedITAT Delhi19 January 2023AY 2011-123 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 allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the Commissioner of Income Tax (Appeals). During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to a subsequent rectification order reducing the demand.

Which sections of the Income-tax Act were involved?

Section 250,Section 201,Section 201(1A)

AI-generated summary — verify with the full judgment below

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

Before: SHRI NARENDER KUMAR CHOUDHRY & Dr. B.R.R. KUMAR

Hearing: 19.01.2023Pronounced: 19.01.2023

O R D E R PER N.K.CHOUDHRY, JM:

The assessee has preferred the instant appeal against the order dated 14.03.2019, passed by the Ld. Commissioner of Income tax (Appeals)-31, New Delhi, (in short “Ld. Commissioner”) u/s 250 of the Income Tax Act, 1961 (in short “the Act”), pertaining to the assessment year 2011-12.

2.

During the course of hearing the learned AR of the assessee moved an application dated January 19,2023, mentioning that in the subsequent rectification order u/s 154 issued by the AO the demand against the assessee u/s 201 read with section 201(1A) has been significantly reduced and therefore the assessee wishes to withdraw the captioned appeal. He, accordingly prayed that the assessee may be permitted to withdraw the instant appeal.

3.

In view of the same and in absence of any objection from the side of the Ld. D.R, the request of the assessee seeking for withdrawal of the appeal is allowed.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in open court during the course of hearing on 19.01.2023.

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