MIDCITY LANDMARKS LLP,MUMBAI vs. PRINCIPAL COMMM OF INCOME TAX, MUMBAI

PDF · subscribers
ITA 415/MUM/2023Status: DisposedITAT Mumbai18 April 2023AY 2017-182 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee permission to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a revision order passed by the Principal Commissioner of Income Tax (PCIT). During the hearing, the assessee's representative stated they no longer wished to pursue the appeal.

What were the issues?

Whether the assessee should be allowed to withdraw their appeal against the PCIT's revision 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, MUMBAI ‘D’ BENCH, MUMBAI.

Before: Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM)

For Appellant: Shri Kunal Shah
For Respondent: Smt. Mahita Nair
Hearing: 18.04.2023Pronounced: 18.04.2023

O R D E R Per B.R.Baskaran (AM) :-

The assessee has filed this appeal challenging the revision order dated 02-03-2022 passed u/s 263 of the Act by Ld PCIT-19, Mumbai and it relates to the assessment year 2017-18.

2.

At the time of hearing, the Ld A.R submitted that the assessee did not want to pursue this appeal and accordingly sought permission of the bench to withdraw this appeal. The Ld D.R did not object to the same. Accordingly, we allow the assessee to withdraw the appeal.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →