MR. SHISHIR KUMAR PATTNAIK,SAMBALPUR vs. ITO,WARD-2(1), SAMBALPUR

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ITA 240/CTK/2024Status: DisposedITAT Cuttack29 August 2024AY 2017-182 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against an order passed by the Principal CIT under Section 263 of the Income Tax Act for the assessment year 2017-18. The assessee's counsel requested to withdraw the appeal during the hearing.

What were the issues?

The primary issue was whether the appeal filed by the assessee should be allowed to be withdrawn.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, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: MANISH AGARWAL

For Appellant: Shri B.R.Panda, Adv
For Respondent: Shri Sanjay Kumar, ld CIT
Hearing: 29/8Pronounced: 29/8

Assessment Year : 2017-18 Shishir Shishir Kumar Kumar Pattnaik, Pattnaik, Vs. Pr. CIT, Sambalpur Pr. CIT, Sambalpur At/PO: At/PO: Jamankira, Jamankira, Sambalpur-768107 768107 PAN/GIR No. No.AJYPP 5178 m (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri B.R.Panda, Adv B.R.Panda, Adv Revenue by : Shri Sanjay Kumar, ld CIT Sanjay Kumar, ld CIT DR Date of Hearing : 29/8 8/2024 Date of Pronouncement : 29/8 /8/2024 O R D E R Per Bench This is an appeal filed by the assessee ag This is an appeal filed by the assessee against the order passed ainst the order passed u/s.263 of the Act by the ld Pr. CIT, Sambalpur u/s.263 of the Act by the ld Pr. CIT, Sambalpur dated dated 23.3.2022 in Appeal No.PCIT, Sambalpur PCIT, Sambalpur/Revision-263/100000307540/2022 for 263/100000307540/2022 for the assessment year 2017-18. 18.

2.

Shri B.R.Panda, B.R.Panda, ld AR appeared for the assessee and Shri the assessee and Shri Sanjay Kumar, ld CIT Kumar, ld CIT DR appeared for the revenue.

3.

At the time of hearing, ld AR of the assessee At the time of hearing, ld AR of the assessee At the time of hearing, ld AR of the assessee submitted that he wishes to withdraw the appeal filed before the Tribunal. Ld CIT DR did not wishes to withdraw the appeal filed before the Tribunal. Ld CIT DR did not wishes to withdraw the appeal filed before the Tribunal. Ld CIT DR did not P a g e 1 | 2 have any objection. Hence, we permit the assessee to withdraw the appeal and consequently, the appeal is dismissed as withdrawn.

4.

In the result, appeal of the assessee stands dismissed.

Order dictated and pronounced in the open court on 29/08/2024.

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