SMT. SEEMA GARG,BHOPAL vs. PR. CIT-II, BHOPAL

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ITA 445/IND/2019Status: DisposedITAT Indore27 May 2020AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw its appeal as the revenue had no objection. Consequently, the appeal was dismissed as withdrawn.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 requested to withdraw the appeal.

What were the issues?

The primary issue was whether the order passed under Section 263 was justified. However, the appeal was withdrawn by the assessee before this could be adjudicated.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI KUL BHARAT & SHRI MANISH BORAD

For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 27.05.2020Pronounced: 27.05.2020

Smt. Seema Garg Pr. CIT-2 Prop. M/s Seema Sales Bhopal बनाम/ Corporation, Old Vs. Kabadkhana, Jumerati, Bhopal (Appellant) (Revenue ) P.A. No.ACXPG2841C Appellant by Written submissions Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing: 27.05.2020 Date of Pronouncement: 27.05.2020 आदेश / O R D E R PER KUL BHARAT, J.M: This appeal is preferred by the assessee against the order of the Ld. Pr.CIT-2, Bhopal, dated 28.01.2019 pertaining to assessment year 2014-15. The assessee has raised following grounds of appeal:

Smt. Seema Garg

“That the order u/s 263 made by the Ld. Pr. CIT-2, Bhopal be held to be bad and unjustified and be quashed. 2. The appellant craves leave to add, amend or alter any ground of Appeal before or during the course of appellate proceedings.”

2.

During the course of hearing, the Ld. Counsel for the assessee has moved an application for the withdrawal of the appeal. The revenue has no objection to the above request of the assessee. We therefore allowed the assessee to withdraw its appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

3.

In the result, the appeal of the assessee is dismissed.

Order was pronounced in the open court on 27 .05.2020.

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