BINA RANI ACHARJEE,TINSUKIA vs. INCOME TAX OFFICER, WARD-2, DIGBOI

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ITA 41/GTY/2018Status: DisposedITAT Guwahati18 December 2019AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal treated the appeal as withdrawn, as the Revenue did not oppose the withdrawal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2011-12 against an order under Section 271(1)(c) of the Income Tax Act. The assessee later filed a letter seeking to withdraw her main appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn, given her request and the Revenue's non-opposition.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH “E” COURT AT KOLKATA

Before: Shri S.S.Godara & Dr. A.L.Saini

आदेश /O R D E R PER BEMCH:- This assessee’s appeal for assessment year 2011-12 arises against the Commissioner of Income Tax (Appeals)-Dibrugarh’s order dated 17.01.2018 passed in case No. CIT(A), Dibrugarh/10033/2016-17 involving proceedings u/s 271(1)(c) of the Income Tax Act, 1961; in short ‘the Act’.

2.

Case file suggest that the assessee has alreadyfiled her letter dated 16.05.2019 seeking to withdraw her main appeal. The Revenue is

ITA No.41/Gau/2018 Assessment Year: 2011-12 Bina Rani Acharjee Vs. ITO, Wd-2, Digboi Page 2 fair enough in not opposing the same during the curse of hearing. We treat this appeal as withdrawn therefore.

3.

This assessee’s appeal is dismissed as withdrawn. Order pronounced in the open court 18 /12/2019 Sd/- Sd/- (A.L.Saini) (S.S.Godara) (Accountant Member) Judicial Member) Kolkata, *Dkp �दनांकः- 18/12/2019 कोलकाता/। आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. अपीलाथ�/Appellant-Bina Rani Acharjee,Muliabari Digboi,Dist. Tinsukia-786171 2. ��यथ� /Respondent-ITO Ward-2 Digboi P.O> Digboi-786171 3. संबं*धत आयकर आयु-त / Concerned CIT Guwahati 4. आयकर आयु-त- अपील / CIT (A) Guwahati 5. 0वभागीय �3त3न*ध, आयकर अपील�य अ*धकरण, / DR, ITAT, Guwahati 6. गाड7 फाइल / Guard file. By order/आदेश से, Sr. Private Secretary, Head of Office/DDO आयकर अपील�य अ*धकरण, गूवाहाठ� ।

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