NITIN JAIN,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX JABALPUR-1 {JURISDICTIONAL OFFICER -ITO WARD 1(2), JABALPUR, JABALPUR

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ITA 34/JAB/2021Status: DisposedITAT Jabalpur05 May 2022AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order under section 263 of the Income Tax Act. The assessee later requested to withdraw the appeal as the subsequent order accepting the returned income resolved the grievance.

What were the issues?

Whether the assessee's appeal against the section 263 order should be dismissed as withdrawn due to subsequent developments.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SHRI SANJAY ARORA, HON’BLE & SHRI MANOMOHAN DAS, HONBLE

For Respondent: Shri U.B. Mishra, CIT-DR
Hearing: 12/05/2022Pronounced: 12/05/2022

Per Manomohan Das, JM

1.

This is an Appeal by the Assessee directed against the order under section 263 of the Income Tax Act, 1961 (‘the Act’, hereinafter) in the assessee’s case for the Assessment Year (AY) 2015-16 dated 25/03/2021.

2.

At the very outset it was observed by the Bench that the assessee has, through his counsel, made a written request for permission to withdraw the appeal. The order pursuant to the sec. 263 order (copy enclosed), it is stated, has since been passed, accepting the returned income, so that no cause of grievance survives. The ld. CIT-DR fairly did not object to the same.

(A.Y. 2015-16) Nitin Jain vs. Pr.CIT

3.

Under the circumstances, we have no hesitation in, accepting the assessee’s application, dismiss its’ appeal in limine. We decide accordingly.

4.

In the result, the assessee’s appeal is dismissed as withdrawn. Order pronounced in open Court on May 12, 2022

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