SBI CARDS AND PAYMENT SERVICES PRIVATE LIMITED (NOW SBI CARDS AND PAYMENT SERVICES LIMITED),NEW DELHI vs. ACIT, CIRCLE-22(2), NEW DELHI

PDF · subscribers
ITA 858/DEL/2021Status: DisposedITAT Delhi16 November 2022AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal and the Revenue's lack of objection. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the AO's order concerning Education Cess. The assessee later submitted a request to withdraw the appeal.

What were the issues?

The appeal was filed on the issue of Education Cess. The primary issue before the tribunal was the assessee's request for withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHIBENCH ‘I’, NEW DELHI

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

Hearing: 15.11.2022Pronounced: 16.11.2022

Per Yogesh Kumar US, Judicial Member:

1.

The present appeal has been filed by the assessee against the order dated 26.03.2021 passed by the AO u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961.

2.

The assessee has raised solitary ground of Education Cess. The assessee vide letter dated 07.11.2022 submitted request for withdrawal of appeal.

3.

The ld. DR has not objected for the withdrawal.

4.

Hence, the appeal of the assessee is dismissed as withdrawn.

More judgments on Section 144C(13)

All 3,426 judgments and leading authorities on Section 144C(13) →

Recent GST High Court judgments

Search GST case law →