PAVAN KUMAR JAIN,NEW DELHI vs. PR. CIT - 12, NEW DELHI

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ITA 1316/DEL/2020Status: DisposedITAT Delhi13 May 2022AY 2015-163 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeal. Based on the assessee's instructions, the Tribunal permitted the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT challenging an order passed by the Principal Commissioner of Income Tax under section 263. During the pendency of the appeal, the assessee expressed an intention to withdraw it.

What were the issues?

The primary issue was whether the assessee's appeal should be permitted to be withdrawn.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘F’ NEW DELHI

Before: SHRI G.S. PANNU, HON’BLE & SHRI SAKTIJIT DEY

For Appellant: Ms. Apoorva Bhardwaj, CA
Hearing: 13.05.2022Pronounced: 13.05.2022

the order dated 22.04.2020 passed by learned Principal Commissioner of Income Tax (PCIT) -12, Delhi, under section 263 of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2015-16.

2.

The instant appeal was heard on 22nd March, 2022. Post conclusion of hearing, the assessee vide letter dated 30th April, 2022, expressed his intention to withdraw the appeal and sought permission of the Bench to do so. The contents of the aforesaid letter of the assessee are as under:

3.

Considering the aforesaid request of the assessee, the appeal was re-fixed for hearing on 13.05.2022. When the appeal was called for hearing, learned Authorized Representative of the assessee, on instructions, sought withdrawal of the appeal.

4.

In view of the aforesaid, we permit the assessee to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn.

5.

In the result, appeal is dismissed.

Order pronounced in the open court on 13th May, 2022

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