SRI SUNIL KUMAR KEJRIWAL,RANCHI vs. DCIT,CIRCLE-3, RANCHI

PDF · subscribers
ITA 335/RAN/2018Status: DisposedITAT Ranchi28 April 2023AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the appeal was dismissed as withdrawn. It was further clarified that this dismissal would not affect any other appeals filed by the assessee for different assessment years.

What were the facts?

The assessee preferred an appeal against the order of the CIT(A). At the outset of the hearing, the assessee's counsel submitted that the grounds raised in the appeal did not arise from the CIT(A)'s order.

What were the issues?

Whether the grounds raised in the appeal were valid and arose from the lower appellate authority's order. The assessee sought to withdraw the appeal due to the grounds not arising from the order.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RANCHI BENCH, RANCHI

Before: Shri Sanjay Garg & Shri Rajesh Kumar

order

: April 28, 2023 ORDER

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 29.08.2018 of the Commissioner of Income Tax(Appeals), Ranchi [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

At the outset, the ld. Counsel for the assessee has submitted that the grounds/issues raised by the assessee in this appeal are not arising out of the order of the CIT(A). He, therefore, has submitted that he may be allowed to withdraw the present appeal, however, subject to the condition that the withdrawal of this appeal will not have any bearing on any other issue/ground raised by the assessee in his appeal for any other assessment year.

Assessment Year: 2014-15 Sri Sunil Kumar Kejriwal 3. In view of the above, the appeal of the assessee is accordingly dismissed as withdrawn. It is held that the dismissal of the present appeal will not have any bearing on any appeal of the assessee for any other assessment year.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Recent GST High Court judgments

Search GST case law →