PLASTIC OMNIUM AUTO EXTERIORS (INDIA) PVT.LTD,PUNE vs. JOINT COMMISSIONER OF INCOME-TAX, RANGE - 10, PUNE

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ITA 1679/PUN/2017Status: DisposedITAT Pune01 March 2021AY 2010-112 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 granted the assessee's request to withdraw the appeal as it had become infructuous. The revenue representative had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT challenging an order from the CIT(A). The assessee later filed a withdrawal application stating the issues were settled under Section 154 proceedings.

What were the issues?

Whether an appeal can be withdrawn if the underlying issues have been settled under Section 154 proceedings.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO, AM & SHRI S. S. VISWANETHRA RAVI, JM

For Appellant: Shri Kishor Phadke
Hearing: 25.02.2021Pronounced: 01.03.2021

This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)- 9, Pune (‘CIT(A)’ for short) dated 27.02.2017 for the assessment year 2010-11. 2. When the matter had come up for hearing today, the appellant filed a letter seeking permission to withdraw the above captioned appeal on the ground that the issues involved in this appeal stand settled under 154 proceedings of the Income Tax Act, 1961. Hence, the appeal had become infructuous.

2

3.

On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of the appeal.

4.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the above captioned appeal stands dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced on this 01st day of March, 2021. (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) "याियक सद"य/JUDICIAL MEMBER लेखा सद"य/ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 01st March, 2021. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The CIT(A) -9, Pune.

4.

The Pr. CIT-5, Pune. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “बी” ब"च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

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