PNR PRIME REALTY LIMITED,CBE. vs. CPC(TDS),TDS-WARD-2, COIMBATORE

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ITA 14/CHNY/2023Status: DisposedITAT Chennai28 February 2023AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's counsel, with instructions from the assessee, prayed for the withdrawal of all the appeals. The Department did not oppose this request.

What were the facts?

The assessee filed four appeals against orders passed under section 200A(1) of the Income Tax Act for the assessment year 2014-15. The appeals were related to TDS quarterly statements.

What were the issues?

The primary issue was the assessee's request to withdraw their appeals before the tribunal.

Which sections of the Income-tax Act were involved?

Section 200A(1)

AI-generated summary — verify with the full judgment below

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

Hearing: 28.02.2023Pronounced: 28.02.2023

O R D E R

PER V. DURGA RAO, JUDICIAL MEMBER:

1.

These four appeals filed by the assessee are directed against separate orders of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi, dated 15.11.2022 for 24Q, Q-3 & 26Q, Q-3 and order dated 14.11.2022 for 24Q, Q-4 & 26Q, Q- 4 relevant to the assessment year 2014-15 passed under section 200A(1) of the Income Tax Act, 1961 [“Act” in short].

2.

When these appeals were taken up for hearing, by filing a petition dated 28.02.2023, the ld. Counsel for the assessee has prayed for withdrawal of the appeals as the ld. Counsel was instructed to seek permission to withdraw the appeals filed by the assessee, against which, the ld. DR has not opposed. In view of the above, all the appeals filed by the assessee are dismissed as withdrawn.

3.

In the result, all the appeals filed by the assessee are dismissed.

Order pronounced in the open court on 28th February, 2023 at Chennai.

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