JK CEMENT LIMITED,KANPUR vs. DEPUTY DIRECTOR OF INCOME TAX, CPC, BENGALURU

ITA 645/LKW/2025Status: DisposedITAT Lucknow22 July 2026AY 2022-233 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal and, with no objection from the Revenue, permitted the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal against an order of the CIT(Appeals) for AY 2022-23. The assessee subsequently requested to withdraw the appeal, stating that the issues raised had been adjudicated in a later assessment order.

What were the issues?

Whether the appeal should be withdrawn as the subject matter has been adjudicated in a subsequent assessment order. Violation of principles of natural justice and denial of deduction u/s 80IA were also grounds raised.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(3),Section 80IA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

For Appellant: Shri Harish Agarwal, CA
For Respondent: Shri Atesham Ansari, CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 11.07.2025, pertaining to the assessment year 2022-23. The assessee has raised the following grounds of appeal: - “1. That on the facts and in the circumstances of the case, Ld. CIT(Appeals) was not justified and rather grossly erred in passing the impugned order, without granting any opportunity of being heard to the appellant, thereby leading to clear violation of principles of natural justice and mandatory procedure prescribed under "Faceless Appeal Scheme, 2023".

2.

Tha

The order continues below.

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