SHRI INDERPAL SINGH JUNEJA,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR

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ITA 111/RPR/2019Status: DisposedITAT Raipur29 July 2021AY 2014-1152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal and noted that the Departmental Representative 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 Consequently, the appeal was dismissed as withdrawn.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 under Section 263(1) of the Income Tax Act for the Assessment Year 2014-15. The assessee later filed an application seeking withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal filed by the assessee should be dismissed as withdrawn, given the assessee's request and the lack of objection from the revenue.

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 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 20/09/2014 impugned herein passed by the Ld. Principal Commissioner of Income Tax-1 [for short, ‘ld. Commissioner], Raipur u/sec. 263(1) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for the A.Y. 2014-15.

2.

By filing an application dated 27/07/2021, Assessee seeks withdrawal of the appeal. Ld.DR has raised no objection.

3.

Considering the request of the Assessee and the ld.DR has raised no objection, the appeal filed by the Assessee stands dismissed as withdrawn. 4. In the result, appeal filed by the assessee stands dismissed as withdrawn.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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