M/S JILA SAHAKARI KENDRIYA BANK MARYADIT,BILASPUR(CG) vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BILASPUR(CG)
What did the Tribunal hold?
The tribunal considered the assessee's submission that it no longer wished to pursue the appeal. Therefore, the appeal was dismissed as withdrawn.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. The assessee later filed an application to withdraw the appeal.
What were the issues?
Whether the assessee's appeal against the revisionary order under section 263 should be dismissed as withdrawn.
Which sections of the Income-tax Act were involved?
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
O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER
This appeal has been preferred by the Assessee against the order dated 30/03/2017 impugned herein passed by the Ld. Principal Commissioner of Income Tax (for short, ‘ld. Commissioner), Bilaspur u/sec. 263 of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for the A.Y. 2012-13.
2 (Jila Sahakari Kendriya Bank Maryadit) 2. The Assessee has filed an application for withdrawal of the appeal on the following grounds:- “
1. In respect of the aforesaid appeal preferred by the appellant herein, it is submitted that the consequential assessment order under the provisions of section 143(3) r.w.s. 263 of the Income Tax Act, 1961 was passed on 31st October, 2017 by the ld. Asst. Commissioner of Income Tax, Circle-2(1), Bilaspur. Aggrieved with the addition made therein, the appellant preferred an appeal before the ld. Commissioner of Income Tax (Appeals), Bilaspur wherein after deliberating upon the submissions along with documentary evidences, vide Appellate Order passed on 06th March, 2018, the Appeal was allowed by the Appellate Authority thereby ordering the deletion of the addition made therein.
2. In view of the aforesaid, the appellant does not wish to pursue the appeal further and hence, it is earnestly requested that the aforesaid Appeal filed by the Assessee presently pending before the Hon'ble Income Tax Appellate Tribunal, Raipur Bench may kindly be permitted to be withdrawn and oblige.”
Considering the submissions of the Assessee as the Assessee does not wish to pursue the appeal further, the appeal filed by the Assessee stands dismissed as withdrawn.
In the result, appeal filed by the Assessee stands dismissed as withdrawn. Order Pronounced in open Court on this 28th day of July, 2021.
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- Vimal Harilal Baldania, Gandhidham vs The ITO Ward 2, GandhidhamITA 770/RJT/2025[2017-18]Status: Disposed15 Oct 2026AY 2017-18
- J.D. Marketing, Kolkata vs ITO, Ward 37(1), KolkataITA 1493/KOL/2026[2015-2016]Status: Disposed15 Oct 2026AY 2015-2016
- J.D. Marketing, Kolkata vs ITO, Ward 37(1), KolkataITA 1492/KOL/2026[2013-2014]Status: Disposed15 Oct 2026AY 2013-2014
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