MANOJ KUMAR SINGHI,CUTTACK vs. PR.CIT-1, BHUBANESWAR

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ITA 43/CTK/2022Status: DisposedITAT Cuttack18 October 2023AY 2017-182 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 acceded to the assessee's request to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed.

What were the facts?

The assessee filed an appeal against an order of the Principal Commissioner of Income Tax (Pr. CIT). During the hearing, the assessee's counsel 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 assessment order passed under Section 143(3) read with Section 263.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: GIRISH AGRAWAL

For Appellant: Shri K.K.Bal, Adv
For Respondent: Dr. Abani Kanta Nayak, ld
Hearing: 18/10Pronounced: 18/10

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK , CUTTACK (through virtual hearing) BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2017-18 Manoj Kumar Singhi, Prop. Manoj Kumar Singhi, Prop. Vs. Pr. CIT, Bhubaneswar Pr. CIT, Bhubaneswar-1 Chirag Textiles, Nandi Sahi, Chirag Textiles, Nandi Sahi, Choudhury Bazar, Cuttack Choudhury Bazar, Cuttack PAN/GIR No. PAN/GIR No.ASEPS 7330 M (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri K.K.Bal, Adv , Adv Revenue by : Dr. Abani Kanta Nayak, ld Abani Kanta Nayak, ld CIT DR Date of Hearing : 18/10 10/2023 Date of Pronouncement : 18/10 /10/2023 O R D E R Per Bench

This is an appeal filed by the assessee ag This is an appeal filed by the assessee against the order of the ld Pr. ainst the order of the ld Pr. CIT, Bhubaneswar CIT, Bhubaneswar-1 dated 7.3.2022 in Appeal No.ITBA ITBA/REV/F/REV5/2021- 22/1040411225(1) 22/1040411225(1) for the assessment year 2017-18. 18.

2.

Shri K.K.Bal, ld AR appeared for the assessee and Dr Abanki Kanta Shri K.K.Bal, ld AR appeared for the assessee and Dr Abanki Kanta Shri K.K.Bal, ld AR appeared for the assessee and Dr Abanki Kanta Nayak, ld CIT DR appeared for the revenue. Nayak, ld CIT DR appeared for the revenue.

3.

At the time of hearing, ld AR placed an order u/s.143(3) r.w.s At the time of hearing, ld AR placed an order u/s.143(3) r.w.s At the time of hearing, ld AR placed an order u/s.143(3) r.w.s. 263 read with section 144B of the Income tax Act dated 24.3.2023 and read with section 144B of the Income tax Act dated 24.3.2023 and read with section 144B of the Income tax Act dated 24.3.2023 and P a g e 1 | 2 submitted that since the assessment order has been passed consequence to the order under section 263 of the Act by the Pr. CIT, he wish to withdraw the present appeal filed by the assessee. Ld CIT DR did not have any objection.

4.

In view of above, we accede to the prayer of the ld AR of the assessee and dismiss the appeal.

5.

In the result, appeal filed by the assessee stands dismissed.

Order dictated and pronounced in the open court on 18/10/2023.

Sd/- SD/- (Girish Agrawal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 18/10/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to :

1. 1. The Appellant : Manoj Kumar Singhi, Prop. Chirag Textiles, Nandi Sahi, Choudhury Bazar, Cuttack 2. The Respondent: Pr. CIT, Bhubaneswar-1 3. The CIT(A)-1, Bhubaneswar.

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