KAILASH COAL AND COKE LTD,MORADABAD vs. DCIT CENTRAL CIRCLE, MORADABAD

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ITA 46/DEL/2021Status: DisposedITAT Delhi06 January 2023AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal and noted that the Revenue had no objection. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(A) for AY 2014-15. The assessee subsequently filed an application seeking to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn upon their request.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

For Appellant: Shri Mayank Patawari, C.A
For Respondent: Shri T. Kipgen, CIT-D.R
Hearing: 07.11.2022Pronounced: 06.01.2023

This appeal filed by the assessee is directed against the order dated 25.11.2019 passed by the Commissioner of Income Tax (Appeals)-III, Lucknow under Section 153A r.w.s 143(3) of the Income Tax Act, 1961 for Assessment Year 2014-15.

2.

Assessee has filed an application dated 07.11.2022 seeking the withdrawal of the appeal. Revenue has no objection in assessee withdrawing the appeal.

Page 2 of 3 3. We have heard the rival submissions and perused the material available on record. In view of the aforesaid request of the assessee, the appeal of the assessee is dismissed as withdrawn.

4.

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

Order pronounced in the open court on 06.01.2023

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