DINESH KUMAR PANDEY,BILASPUR vs. INCOME TAX OFFICER, WARD-2(3), BILASPUR

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ITA 107/RPR/2019Status: DisposedITAT Raipur29 July 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's prayer for withdrawal and the absence of objection from the Revenue. Consequently, the appeal was dismissed as withdrawn.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 under section 263(1) of the Income Tax Act. The assessee subsequently accepted the revised assessment order and sought to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal against the revisionary order should be dismissed as withdrawn, given the assessee's subsequent acceptance of the assessment.

Which sections of the Income-tax Act were involved?

Section 263(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PRADIP KUMAR KEDIA, HONBLE & SHRI N.K. CHOUDHRY, HON’BLE

For Appellant: Shri R.B. Doshi, AR
For Respondent: Shri R.K. Singh, CIT DR
Hearing: 29/07/2021

O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER

This appeal has been preferred by the Assessee against the order dated 20/03/2019 impugned herein passed by the Ld. Principal Commissioner of Income Tax [for short, ‘ld. Commissioner], Bilaspur u/sec. 263(1) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for the A.Y. 2014-15.

2.

In this case, the Assessee has accepted the assessment order dated 27/11/2019 passed u/sec. 143(3) read with section 263 of the Act in pursuance to the impugned order dated 20/03/2019 and prayed for withdrawal of the appeal. Ld.DR has not raised any objection.

3.

Considering the prayer of the Assessee and no objection of the Revenue Department, the Assessee’s appeal is liable to be dismissed as withdrawn. Ordered accordingly.

4.

In the result, appeal filed by the assessee stands dismissed as withdrawn. Order Pronounced in open Court on this 29th day of July, 2021.

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