MAHAVIR INSTITUTE OF MEDICAL SCIENCES,HYDERABAD vs. PCIT, CENTRAL-2, CHENNAI

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ITA 737/CHNY/2020Status: DisposedITAT Chennai31 October 2023AY 2014-152 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 allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax. During the hearing, the assessee's counsel requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw their appeal filed before the tribunal.

Which sections of the Income-tax Act were involved?

Section 12AA(1)(b)(ii),Section 254

AI-generated summary — verify with the full judgment below

Before: Shri V. Durga Rao & Shri Manjunatha, G.

Hearing: 19.10.2023Pronounced: 31.10.2023

O R D E R

PER V. DURGA RAO, JUDICIAL MEMBER:

1.

This appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax (Central), Chennai, dated 30.06.2020 relevant to the assessment year 2014-15 passed under section 12AA(1)(b)(ii) r.w.s. 254 of the Income Tax Act, 1961.

2.

When the appeal was taken up for hearing, the ld. Counsel for the assessee has prayed for withdrawal of the appeal as the ld. Counsel was instructed to withdraw the appeal filed by the assessee, against which, the ld. DR has not opposed. In view of the above, the appeal filed by the assessee is dismissed as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on 31st October, 2023 at Chennai.

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