M/S.VERDE HOTELS & RESORTS P. LTD,KOCHI vs. THE ITO, KOCHI

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ITA 94/COCH/2020Status: DisposedITAT Cochin25 June 2020AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the written submission of the assessee requesting withdrawal due to a jurisdictional issue. The Tribunal decided to dismiss the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Principal CIT under Section 263. The assessee did not appear for the hearing but submitted a written request to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal. The reason cited was a jurisdictional issue with the appeal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

For Respondent: Shri Mritunjaya Sharma, Sr. DR
Hearing: 25/06/2020Pronounced: 25/06/2020

This appeal filed by the assessee is directed against the order of the Pr.

CIT, Kochi-1, passed u/s. 263 of the I.T. Act dated 10/01/2019. The relevant assessment year is 2014-15.

2.

None appeared on behalf of the assessee. The assessee has filed written submission wherein it was stated that it wished to withdraw the appeal on noting the jurisdictional issue of the same and intended to file the appeal with CIT(A).

Hence, the assessee requested for withdrawal of the appeal.

3.

After hearing the Ld. DR and considering the submission of the assessee, we are inclined to dismiss the appeal as withdrawn.

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