SMT. RATNALA PARVATI,GAJAPATI vs. PRINCIPAL CIT-1, BHUBANESWAR

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ITA 213/CTK/2018Status: DisposedITAT Cuttack03 March 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal as a fresh assessment order had been passed. The Revenue did not object to this request. The Tribunal acceded to the request and dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax (Pr. CIT) under Section 263 of the Income Tax Act. Subsequently, a fresh assessment order was passed by the Assessing Officer after giving effect to the Pr. CIT's order.

What were the issues?

Whether the appeal filed by the assessee is maintainable after a fresh assessment order has been passed giving effect to the impugned order.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI CHANDRA MOHAN GARG & LAXMI PRASAD SAHU

For Respondent: Shri S.C.Mohanty, DR
Pronounced: 3/3/2021

O R D E R Per Bench This is an appeal filed by the assessee against the order of the Pr.

CIT-1, Bhubaneswar dated 23.3.2016 u/s.263 of the Act, for the assessment year 2013-14.

2. Vide petition dated 17.2.2021, the assessee has submitted that the fresh assessment order after giving effect to the order passed by the Ld Pr.

CIT U/S.263 of the Act has already been passed by the Assessing Officer.

In view of above, she seeks to withdraw the appeal filed before the Tribunal. Ld D.R. did not have any objection to the request of the P a g e 1 | 2 assessee. Therefore, we accede to the request of the assessee and dismiss the appeal as withdrawn.

3.

In the result, appeal is dismissed as withdrawn.

Order pronounced on 3 /3/2021.

Sd/- sd/- (Laxmi Prasad Sahu) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 3 /3/2021 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Smt. Ratnala Parvati, C/O. Paravati Wines, palasinghi, Badiguam, Gajapati

2.

The Respondent. Pr. CIT-1, Bhubaneswar.

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