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Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
Before: SHRI PAVAN KUMAR GADALE, JUDICIAL & DR. DIPAK P. RIPOTE
ORDER
PER DR. DIPAK P. RIPOTE, AM:
This appeal filed by the Assessee is directed against the order of ld. Pr. Commissioner of Income Tax(Appeals)-2, Jodhpur dated 12.03.2018 emanating from the order under section 143(3) of the I.T. Act, 1961 passed by Income Tax Officer, Ward-3(2), Jodhpur for the A.Y. 2013-14. The Assessee has raised the following grounds of appeal: “1.That on the facts and in the circumstances of the case, the order u/s 263 passed by Id Pr CIT-2. Jodhpur is bad in law and bad in facts.
2. That on the facts and in the circumstances of the case, the Id Pr. CIT-2, Jodhpur erred in not recording own satisfaction in respect of assessment order passed by the ld AO is erroneous M/s Nasrani Petrol Pump so as it prejudicial the interest of revenue as per provision of section 263 of the Act.
3. That on the facts and in the circumstances of the case, the ld Pr. CIT,-2, Jodhpur grossly erred in setting aside the assessment order passed by the u/s 143(3) without any finding as to how the assessment order passed by the ld AO is erroneous so as it prejudicial the interest of revenue.
4. That on the facts and in the circumstances of the case, the ld Pr. CIT,-2, Jodhpur erred in recording various finding in the order are contrary to the material available on record.
5. That the petitioner may kindly be permitted to raise any additional or alternative grounds at or before the time of hearing.”
At the time of hearing before us, Ld. AR submitted that the assessee did not wish to press this appeal; and that the assessee wished to withdraw this appeal. Ld. AR filed letter of the assessee requesting for withdrawal. The CIT-DR did not object to withdrawal of the appeal by assessee. Accordingly, the appeal is dismissed as withdrawn and not pressed.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open Court on 18th August, 2023.