RITURAJ STEEL PRIVATE LIMITED,BILASPUR vs. PR.COMMISSIONER OF INCOME TAX, BILASPUR

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ITA 84/RPR/2019Status: DisposedITAT Raipur12 March 2021AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the appeal had become academic as no further additions were made in the consequential assessment. The assessee requested withdrawal of the appeal, which was admitted by the Revenue.

What were the facts?

The assessee filed an appeal against an order passed by the Principal CIT under Section 263. The assessment pursuant to the Section 263 order was framed under Section 143(3) r.w.s. 263, and no further additions were made by the Assessing Officer.

What were the issues?

Whether the appeal is maintainable when the consequential assessment did not result in any further additions, rendering the appeal academic.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, AT PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S.VISWANETHRA RAVI

For Appellant: Shri Vinod Kumar Khatri
For Respondent: Shri R.K. Singh

आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent; 2. 3. The Pr.CIT, Bilaspur 4. DR, ITAT, Raipur गाड� फाईल / Guard file. 5.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 12-03-2021 Sr.PS 2. Draft placed before author 12-03-2021 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

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