ASSISTANT COMMISSIONER OF INCOME TAX, PATNA vs. GIRIJA SHANKAR DUTT, PATNA

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ITA 515/PAT/2024Status: DisposedITAT Patna09 September 20242 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The learned CIT DR submitted an application to withdraw the appeal. The Tribunal considered the withdrawal request and dismissed the appeal.

What were the facts?

The revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT) against an order of the CIT(A) for the assessment year 2017-18. The assessee did not appear for the hearing.

What were the issues?

The primary issue was the revenue's request to withdraw its own appeal before the tribunal.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH VIRTUAL

Before: Shri Rajpal Yadav & Dr. Manish Borad

order

: 09.09.2024 ORDER

Per Dr. Manish Borad, Accountant Member:

1.

This appeal filed by the revenue pertaining to the Assessment Year (in short “AY”) 2017-18 is directed against the order passed u/s 250 of the Income Tax Act, 1961 in short the “Act”) by ld. Commissioner of Income-tax (Appeal), NFAC, Delhi [in short ld. “CIT(A)”] dated 21.03.2024 arising out of the assessment order framed u/s 143(3) of the Act by ACIT, circle-4, Patna dated 11.12.2019.

A Y: 2017-18, Girija Shankar Dutt

2.

At the time of hearing, Ld. CIT, DR submitted before the Bench to withdraw the instant appeal and for this submission an application for withdrawal of the appeal dated 16.08.2024 is placed in file. None appeared on behalf of the assessee at the time of hearing. Since Ld. CIT, DR prayed before the bench for withdrawal of the instant appeal, we dismiss the same by treating it as withdrawn. In the result, the appeal of the revenue is dismissed. 5.

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