DEORALIA DEVELOPERS PRIVATE LIMITED,DHANBAD vs. PR. CIT-3, KOLKATA, KOLKATA

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ITA 22/RAN/2021Status: DisposedITAT Ranchi18 October 2023AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal as the Assessing Officer made no additions. The Tribunal allowed the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal before the Tribunal against an order passed by the Principal Commissioner of Income Tax under section 263. The Assessing Officer had not made any additions on the issues for which proceedings were relegated to him.

What were the issues?

Whether the appeal filed by the assessee against the order under section 263 should be dismissed as withdrawn due to no additions being made by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-RANCHI ‘e-COURT’, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar

order : October 18, 2023 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Principal Commissioner of Income Tax-3, Kolkata dated 19th March, 2020 passed under section 263 of the Income Tax Act in A.Y. 2010-11.

1.

Assessment Year: 2010-2011 Deoralia Developers Pvt. Limtied 2. Ld. Counsel for the assessee submitted that since ld. Assessing Officer has not made additions on the issues for which proceedings were relegated to him, therefore, assessee does not want to pursue this appeal and it be dismissed as withdrawn.

3.

The ld. D.R. would not have any objection because the appeal is being prayed to be dismissed as withdrawn by the appellant. Accordingly this appeal is dismissed.

4.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 18.10.2023.

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