BALKRISHNA GOBINDRAM SHROFF,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX,MUMBAI-8, MUMBAI

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ITA 1374/MUM/2023Status: DisposedITAT Mumbai19 June 2023AY 2019-203 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested permission to withdraw the appeal due to the non-appealable nature of the PCIT's order. The Tribunal granted the request and dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT challenging an order passed by the PCIT under Section 264 of the Income Tax Act. The assessee later realized that the order under Section 264 is not appealable as per Section 253 of the Act.

What were the issues?

Whether an order passed by the PCIT under Section 264 of the Income Tax Act is appealable before the ITAT.

Which sections of the Income-tax Act were involved?

Section 264,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “B” BENCH

Before: SHRI VIKAS AWASTHY & SHRI GAGAN GOYALvk-vk-la- 1374@eaqcbZ@2023 ¼fu-oa- 2019&20½

Hearing: 19/06/2023Pronounced: 19/06/2023

vihykFkhZ }kjk@Appellant by : Shri K. Gopal, Advocate izfroknh }kjk@Respondent by : Shri C. T. Mathews, Sr. AR lquokbZ dh frfFk@Date of hearing : 19/06/2023 ?kks”k.kk dh frfFk@Date of pronouncement : 19/06/2023 vkns’k/ ORDER

PER VIKAS AWASTHY, JM:

1.

This appeal by the Assessee is directed against the order of Principal Commissioner of Income Tax, Mumbai-8 (hereinafter referred to as “the PCIT”) dated 28.02.2023 passed u/s 264 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for the assessment year 2019-20.

P a g e | (A.Y.2019-20) BALKRISHNA GOBINDRAM SHROFF 2. Shri K. Gopal, Advocate for the assessee/appellant filed an application from the assessee to withdraw the appeal. The relevant extract of the said application is as under:

Sub: Application for Permission to withdraw the above mentioned Appeal The present application is to seek Your Honors' permission to withdraw the above-mentioned appeal which is fixed for hearing on 19.06.2023. The Appellant has inadvertently filed the present appeal challenging the order dated 28.02.2023 passed by the Ld. Principal Commissioner of Income Tax, Mumbai - 8 under section 264 of the Act. As the said order is not appealable as per section 253 of the Act, the Appellant requests Your Honors to kindly grant permission to withdraw the present appeal and oblige. Thanking You, Yours faithfully, Sd/- Balkrishna Gobindram Shroff Appellant

3.

The ld. Departmental Representative (DR) raised no objection in assessee withdrawing the appeal.

4.

In the light of request made by the assessee/appellant, the appeal is dismissed as withdrawn.

Order pronounced in the open court on Monday the 19th day of June 2023.

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