PNC COLD STORAGE PVT. LTD.,AGRA vs. PRINCIPAL COMMISSIONER OF INCOME-TAX-1, AGRA, AGRA
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Income Tax Appellate Tribunal, AGRA BENCH, ‘DB’: AGRA
Before: SHRI SHAMIM YAHYA & SHRI ANUBHAV SHARMA
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, ‘DB’: AGRA
(Through Video Conferencing)
BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER
ITA No.89/AGR/2022 [Assessment Year: 2017-18]
PNC Cold Storage Pvt. Ltd. Principal Commissioner of C-2/37, Vikas Market, Vs Income Tax-1, Kamla Nagar, Agra, Aayakar Bhawan, Uttar Pradesh-282005 Agra, Uttar Pradesh-282002 PAN-AACCP7061R Assessee Revenue
Assessee by Sh. Deependra Mohan, C.A. Revenue by Sh. Surendera Pal, CIT-DR
Date of Hearing 28.08.2023 Date of Pronouncement 28.08.2023
ORDER PER SHAMIM YAHYA, AM,
This appeal by the assessee is against the order of the Ld. CIT-1, Agra,
passed u/s 263 of the Act dated 31.03.2023 and pertains to Assessment Year
2017-18.
At the outset, in this case, the ld. Counsel for the assessee submitted
that this appeal was filed by the assessee against the order u/s 263 of the Act
passed by the Ld. Pr. Commissioner of Income Tax. He also submitted that in
the proceedings conducted by the Ld. Assessing Officer and the consequent
order passed by him u/s 143(3) r.w.s. 263, no adverse inference has been
drawn by the Ld. Assessing Officer. Hence, the assessee wants to withdraw
the present appeal filed against the revisionary order passed u/s 263 of the
2 ITA No.89/Agra/2022
Act. In this regard, an application of withdrawal dated 30.06.2023 is also available on record.
Upon careful consideration, noting that the Revenue does not have any objection, we permit the withdrawal of the appeal. Hence, the appeal of the assessee is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 28.08.2023.
Sd/- Sd/- [ANUBHAV SHARMA] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; 28.08.2023 f{x~{tÜ? f{x~{tÜ? f{x~{tÜ? f{x~{tÜ? Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
