DELUX CARPET COMPANY (CLOSED),BHADOHI vs. PCIT, VARANASI

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ITA 230/VNS/2019Status: DisposedITAT Varanasi26 September 2023AY 2001-20022 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. The reason for withdrawal was that the Assessing Officer had not yet passed an order giving effect to the Pr. CIT's order.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax (Pr. CIT) under section 263 of the Income Tax Act. The assessee wished to withdraw the appeal.

What were the issues?

Whether the appeal filed by the assessee should be dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VARANASI CIRCUIT BENCH, VARANASI

Before: SHRI. B. R. BASKARAN & SHRI AMIT SHUKLA

For Appellant: Shri Arvind Shukla and Ashim
For Respondent: Shri Robin Chaudhary, CIT (DR)

The aforesaid appeal has been filed by the assessee against the order dated 30.8.2019 passed by the Pr. CIT, Varanasi under section 263 of the Income Tax Act, 1961 for Assessment Year 2001-02.

2.

At the outset, the ld. Counsel for the Assessee submitted that the assessee wishes to withdraw the appeal on the ground that no order, giving effect to the order of the Pr. CIT under section 263 of the Act, has been passed by the Assessing Officer.

:-2-:

Accordingly, the appeal of the assessee is dismissed as withdrawn.

3.

In the result, the appeal of the assessee stands dismissed. Order pronounced in the open court on 26.9.2023.

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