NEELAM MISAL,DEHRADUN vs. CIT ITNL. TAXATION-03, NEW DELHI

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ITA 3784/DEL/2019Status: DisposedITAT Delhi21 September 2022AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered an application moved by the assessee's authorized representative. Based on the contents of this application, the appeal was dismissed as withdrawn.

What were the facts?

The assessee preferred an appeal against an order passed by the CIT under section 263 of the Income Tax Act. The CIT had held the assessment order to be erroneous and prejudicial to the interest of the revenue.

What were the issues?

Whether the CIT erred in assuming jurisdiction under section 263 and holding the assessment order as erroneous and prejudicial to revenue.

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, DELHI BENCH ‘E’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA

Hearing: 21/09/2022Pronounced: 21/09/2022

Appellant Ms. Pallavi, CA Respondent Ms. Rinku Singh, CIT DR Date of hearing: 21/09/2022 Date of Pronouncement: 21/09/2022 ORDER

PER N.K. BILLAIYA, AM:

1.

This appeal by the assessee is preferred against the order of the CIT(International Taxation)-3, New Delhi dated 26.02.2019 framed 263 of the Act.

2.

The sum and substance of the grievance of the assessee is that the CIT(Intl. Taxanation) erred in assuming jurisdiction u/s. 263 of the Act and further erred in holding that the assessment order dated 09.09.2016 framed u/s.143 (3) of the Act is erroneous and pre judicial to the interest of the revenue.

3.

At the very outset the authorized representative of the assessee moved the following application :-

4.

Considering the contents of the application the appeal is dismissed as withdrawn.

5.

Decision announced in the open court on 21.09.2022.

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