INDERDEEP SINGH,NEW DELHI vs. PR, CIT DELHI -15, NEW DELHI

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ITA 623/DEL/2021Status: DisposedITAT Delhi07 September 2022AY 2017-182 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the request for withdrawal of appeals and, with no objection from the revenue, allowed the appeals to be withdrawn. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against an order passed under section 263. The assessee's authorized representative requested withdrawal of the appeals as the cases had already been decided under section 263 read with section 143(3). The revenue had no objection to this request.

What were the issues?

Whether the assessee's appeals should be withdrawn as the underlying cases have already been decided. The procedural aspect of allowing withdrawal of appeals.

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 “C”: NEW DELHI

Before: SHRI SHAMIM YAHYA & SHRI ANUBHAV SHARMA

For Respondent: Ms. Renu Mukherjee, CIT DR
Hearing: 07/092022Pronounced: 08/09/2022

O R D E R PER ANUBHAV SHARMA, J. M.: 1. These appeals are filed by the assessee against the order passed u/s 263 by the Pr. CIT, Delhi-15 dated 31.03.2021 for the Assessment Years 2015-16, 2016-17 and 2017-18.

2.

None appeared on behalf of the Assessee, however, an application was received on behalf of the Assessee wherein, the Ld. AR requested for withdrawal of the appeals for the reason that the cases of the Assessee have already been passed u/s 263 read with section 143(3) of the Income Tax Act, 1961 by the Assistant Commissioner of Income Tax, Circle-43(1) vide order dated 31.03.2022.

3.

The Ld. DR does not have any objection for the said request of the ld AR.

4.

We have gone through the request submitted by the Ld. AR and since the DR does not have any objection, the appeals are allowed to be withdrawn.

5.

In the result the appeals of the assessee are dismissed as withdrawn.

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