SACHIN GOYAL,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -2(2),, PUNE

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ITSSA 74/PUN/2022Status: DisposedITAT Pune30 March 2023AY 2016-173 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal of the appeal and the lack of objection from the Revenue. Accordingly, permission to withdraw the appeal was granted. The Tribunal's decision is based on the assessee's explicit request to not pursue the matter further and the Revenue's acquiescence. The operative direction is to dismiss the appeal as withdrawn. No other issues were decided on merits.

What were the facts?

The appeal, IT(SS) A. No. 74/PUN/2022, was filed by the assessee, Sachin Ishwarchand Goyal, against the order of the CIT(A) Pune-12, dated 26-07-2022, for Assessment Year 2016-17. During the hearing on 30-03-2023, the assessee's counsel submitted an application requesting the withdrawal of the appeal. The assessee stated that they were no longer desirous of pursuing the appeal. The Revenue did not object to this request.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeal. This issue arises from the assessee's application for withdrawal. The assessee's contention is that they are not desirous of pursuing the appeal. The Revenue's contention is that they have no objection to the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Kailash Agarwal, Shri M.G. Jasnani

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER IT(SS) A. No. 74/PUN/2022: A.Y. 2016-17

Sachin Ishwarchand Goyal, Office 501/502, Fortune House 117A Prabhat Road, Erandawane, Pune-411 004 PAN: ABDPG 7946F Appellant

Vs.

The Dy. CIT Central Circle 2(2) Pune Respondent

Appellant by : Shri Kailash Agarwal Respondent : Shri M.G. Jasnani

Date of Hearing : 30-03-2023 Date of Pronouncement : 30-03-2023 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER This appeal preferred by the assessee emanates from order of the ld. CIT(A) Pune-12, dated 26-07-2022 for A.Y. 2016-17.

2.

At the time of hearing, the ld. counsel for the assessee filed an application for withdrawal of the captioned appeal stating as under: Sub: Request for withdrawal of appeal in my case Sachin Goyal, A.Y. 2016-17, IT(SS) A No. 74/PUN/2022

The above appeal is fixed for hearing on 30th March 2023 before Hon’ble ‘B” Bench. In this case, I have filed appeal against the order of Ld. CIT. However, now, I am not desirous of pursuing the said appeal and thus, I request to withdraw the above appeal filed. Accordingly, I request for withdrawal of the said appeal.”

3.

The ld. D.R did not raise any objection for the withdrawal of the appeal filed by the assessee.

IT(SS) A No. 74/PUN/2022 A.Y. 2016-17

4.

In view of the above, permission to withdraw the aforesaid appeal is hereby accorded.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court on this 30th day of March 2023. Sd/- sd/-

(INTURI RAMA RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated, the 30th day of March 2023. Ankam Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CIT(A)-12, Pune 4. The Pr. CIT Central Pune 5. D.R. ITAT ‘B’ Bench 5. Guard File BY ORDER,

Sr. Private Secretary ITAT, Pune. /// TRUE COPY ///

IT(SS) A No. 74/PUN/2022 A.Y. 2016-17 Date 1 Draft dictated on 30-03-2023 Sr.PS 2 Draft placed before author 30-03-2023 Sr.PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr. Sr.PS/PS PS/PS 6 Kept for pronouncement on 30-03-2023 Sr.PS/PS 7 Date of uploading of order 30-03-2023 Sr.PS/PS 8 File sent to Bench Clerk 30-03-2023 Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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