V. NAGESWARA RAO,ELURU vs. THE INCOME TAX OFFICER, WARD-2, ELURU

PDF · subscribers
ITA 318/VIZ/2019Status: DisposedITAT Visakhapatnam07 December 2020AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had received relief in the consequential order and no longer had a grievance. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income Tax Act. During the hearing, the assessee submitted a letter stating they had received relief in a consequential order and wished to withdraw the appeal.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn due to subsequent relief obtained in a consequential order.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI JUSTICE P.P. BHATT, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE

For Appellant: Shri C.Subrahmanyam, FCA
For Respondent: Shri D.K.Sonawal, CIT-DR
Hearing: 07/12/2020

Date of hearing : 07/12/2020. Date of pronouncement : 07/12/2020. O R D E R

PER JUSTICE P.P. BHATT, PRESIDENT

1.

The assessee has filed this appeal against the order passed u/sec. 263 of the Act by the Chief Commissioner of Income Tax (OSD), Rajahmundry, dated 31/03/2019 for the A.Y. 2015-16.

2.

When this appeal is taken up for hearing, ld.AR submitted a letter stating that in the consequential order passed u/sec. 143(3) r.w.s. 263, the assessee got relief and has no grievance, hence, assessee wants to withdraw the appeal.

(V. Nageswara Rao) 3. Ld.DR has expressed no objection for withdrawal of appeal. 4. In view of the letter filed by the assessee dated 03/12/2020, the appeal filed by the assessee is dismissed as withdrawn. 5. In the result, appeal filed by the assessee is dismissed as withdrawn. Order Pronounced in open Court through video conference on this 07th day of Dec., 2020

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →