MAHESH CHAND JOSHI,DELHI vs. PCIT, DELHI 20, DELHI

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ITA 1628/DEL/2021Status: DisposedITAT Delhi24 February 2022AY 2016-20172 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 allowed the assessee's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against an order passed by the Principal CIT under Section 119(2)(b) of the Income Tax Act. The assessee's counsel sought to withdraw the appeal during the hearing.

What were the issues?

The primary issue was the maintainability of the appeal before the Tribunal and the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “SMC” BENCH: NEW DELHI

Before: SHRI KUL BHARAT

For Appellant: Shri Manoj Kumar Gupta, CA
For Respondent: Shri Sanjay Kumar, Sr.DR
Hearing: 24.02.2022Pronounced: 24.02.2022

ORDER

PER KUL BHARAT, JM :

1.

The appeal is filed against the order of Ld. Pr. CIT, Delhi u/s 119(2)(b) of the Income Tax Act, 1961 (“the Act”) for the assessment year 2016-17. The appeal is not maintainable before this Tribunal. Ld. Counsel for the assessee seeks to withdraw the present appeal.

2.

Learned Sr. DR has no objection.

3.

I have heard the rival contentions and perused the material available on record. The request of the Ld. Counsel for the assessee is allowed. Thus, the appeal of the assessee is dismissed as withdrawn.

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