BHARAT MODI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(2),, PUNE

ITSSA 111/PUN/2022Status: DisposedITAT Pune22 May 2024AY 2015-162 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The Tribunal decided to dismiss the appeal as withdrawn. The reasoning was based on the assessee's explicit application for withdrawal and the absence of any objection from the revenue. The Tribunal acknowledged the assessee's request and the revenue's acquiescence. Consequently, the appeal filed by the assessee was dismissed as 'withdrawn'. No specific issue was decided on merits, as the appeal was disposed of on a procedural ground. The operative direction was to dismiss the appeal.

What were the facts?

The assessee, Bharat Modi, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Pune Bench 'A', against the order dated 15.07.2022 passed by the CIT(A), Pune-11. The appeal pertained to Assessment Year 2015-16. During the hearing before the ITAT, the assessee's counsel filed an application seeking withdrawal of the appeal. The Departmental Representative (DR) raised no objection to this application. The ITAT considered the application and the lack of objection from the revenue.

What were the issues?

1. Whether the appeal filed by the assessee against the order of the CIT(A), Pune-11 for Assessment Year 2015-16 should be dismissed as withdrawn, in light of the assessee's application for withdrawal and the revenue's no objection. Assessee's contention: The assessee, through its counsel, filed an application seeking withdrawal of the appeal. Revenue's contention: The Departmental Representative (DR) stated that they had no objection to the assessee's application for withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & MS ASTHA CHANDRA

For Appellant: Shri Kishor B Phadke

For Respondent: Shri Keyur Patel, CIT-DR and Ramnath P Murkunde

PER R. K. PANDA, VP :

This appeal filed by the assessee is directed against the order dated 15.07.2022 of the CIT(A), Pune-11 relating to assessment year 2015-16.

The Ld. Counsel for the assessee at the time of hearing filed an application seeking withdrawal of the appeal for which the Ld. DR has no objection. Accordingly, the appeal of the assessee is dismissed as “withdrawn”.

2 IT(SS)A No.111/PUN/2022

In the result, the appeal filed by the assessee is dismissed as “withdrawn”.

Order pronounced in the open Court at the time of hearing itself i.e. 22nd of May, 2024.

Sd/- Sd/- (ASHTA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 22nd May, 2024 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपीलार्थी / The Appellant; 1. 2. प्रत्यर्थी / The Respondent 3. The CIT(A), Pune-11 4. The Pr.CIT(Central), Pune 5. DR, ITAT, „A‟ Bench, Pune 6. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 22.05.2024 Sr. PS/PS 2 Draft placed before author 22.05.2024 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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