SHRI SUSHIL KUMAR AGRAWAL,KORBA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, KORBA

PDF · subscribers
ITA 66/RPR/2018Status: DisposedITAT Raipur22 December 2020AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as no objection was raised by the revenue. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order which confirmed an addition of Rs. 2,56,12,688/- for AY 2013-14. The assessee subsequently filed a withdrawal application for the appeal.

What were the issues?

The primary issue was the assessee's desire to withdraw the appeal filed before the tribunal.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RAIPUR” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY, JM

For Respondent: Shri Gitesh Kumar
Hearing: 23.12.2020Pronounced: 23.12.2020

आदेश / ORDER

1.

This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals)-1, Jabalpur on 05.03.2018 in relation to the assessment year 2013-14.

2.

Before us, the assessee has filed a letter dated nil seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“That the Hon’ble CIT(A) has confirmed an addition of Rs.2,56,12,688/- for A.Y. 2013-14 estimating the Net Profit @ 8%. Aggrieved by the order passed by Ld.CIT(A) the assessee has preferred the 2nd appeal before your honour on 17.05.2018. That for the assessment year under consideration an assessment u/s 143(3) / 153A has been passed by the ld.ACIT, Central Circle, Bilaspur (C.G.). Considering the above issue / matter the assessee desires to withdraw the 2nd appeal filed before your honour.”

3.

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. As such, the assessee is permitted to withdraw the appeal.

4.

In the result, the appeal is dismissed as ‘withdrawn’.

Order pronounced in the open Court on 23rd December, 2020.

More judgments on Section 153A

All 18,957 judgments and leading authorities on Section 153A →

Recent GST High Court judgments

Search GST case law →