M/S ANUSHREE ENGINEERING,JABALPUR vs. INCOME TAX OFFICER, JABALPUR

ITA 153/JAB/2013Status: DisposedITAT Jabalpur27 September 2021AY 2006-0712 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the appellate record from the CIT(A) was not produced to substantiate the claim of withdrawal. Based on circumstantial evidence, including the assessee's letter and statement of facts, the Tribunal allowed the grounds alleging illegal dismissal.

What were the facts?

The assessee's appeals against assessment and reassessment orders were dismissed by the CIT(A) as withdrawn. The assessee contended that they had only agreed to withdraw one appeal, with its grounds to be considered in the other, and disputed the dismissal of both.

What were the issues?

Whether the assessee's appeals were validly withdrawn before the CIT(A), and if the dismissal was justified in the absence of proper record or evidence of withdrawal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, JABALPUR BENCH,

Before: SH. SANJAY ARORA, HONBLE

Hearing: 31/08/2021Pronounced: 28/09/2021

Per Sanjay Arora, AM This is a set of three Appeals by the Assessee directed against the Orders dated 26/6/2012 by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’ for short) dated 26/6/2012, dismissing the assessee’s appeals contesting his assessment and reassessment under section 143(3) and u/s. 143(3) 1

ITA No. 152 -153/Jab/2013 & 06/Jab/2018 Anushree Engineering v. ITO read s. 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) and that dated 13/11/2017 con

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →