MR JITENDRA MANOHARDAS THAKKER,NASHIK vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1,, NASHIK

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ITSSA 12/PUN/2022Status: HeardITAT Pune13 March 2023AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had filed a letter seeking withdrawal of the appeals. The Learned DR for the Revenue stated that they had no objection to this request. Consequently, the Tribunal dismissed the appeals of the assessee as withdrawn. No decision on the merits of the case was made, as the appeals were disposed of based on the assessee's request for withdrawal.

What were the facts?

The appeals were filed by the assessee, Mr. Jitendra Manohardas Thakker, against the orders of the CIT(A), Pune-12, dated 28.01.2022. These orders pertained to assessment years 2013-2014, 2014-2015, and 2015-2016, and involved proceedings under Section 153A read with Section 143(3) of the Income Tax Act, 1961. The Revenue was represented by Shri Sardar Singh Meena. The appeals were listed for hearing on 13.03.2023.

What were the issues?

The appeals were filed by the assessee against the orders of the CIT(A). The primary issue before the Tribunal was to decide the fate of these appeals. The assessee, through a letter dated 10.03.2023, sought to withdraw the appeals. The Revenue, represented by the Learned DR, had no objection to the withdrawal request. Therefore, the Tribunal was to decide whether to allow the withdrawal of the appeals.

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, PUNE BENCH “A” : PUNE

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE

Hearing: 13.03.2023Pronounced: 13.03.2023

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER IT(SS)A.Nos.12, 13 & 14/PUN./2022 Assessment Years 2013-2014, 2014-2015 & 2015-2016 The DCIT, Mr. Jitendra Manohardas Central Circle-1, Thakker, 7, Thakkers, Near 3rd Floor, Kendriya Nehru Garden Shalimar, vs. Rajaswa Bhawan, Gadkari Nashik – 422 001. Chowk, Old Agra Road, Maharashtra. Nashik – 422 001. PAN ABSPT3969L Maharashtra. (Appellant) (Respondent)

For Assessee : -None- For Revenue : Shri Sardar Singh Meena

Date of Hearing : 13.03.2023 Date of Pronouncement : 13.03.2023

ORDER PER BENCH :

These three assessee’s appeals arise against the CIT(A), Pune-12, Pune’s Din & Order No.ITBA/APL/S/250/ 2021-22/1039144023(1), 1039144219(1) and 1039144350(1), respectively, all dated 28.01.2022, involving proceedings u/s. 153A r.w.s.143(3) of the Income Tax Act, 1961 (in short “the Act”).

2.

At the very outset, the assessee filed letter dated 10.03.2023 seeking for withdrawal of appeals as under :

2 IT(SS)A.Nos.12 to 14/PUN./2022 Shri Jitendra Manohardas Thakker, Nashik, Maharashtra.

3.

The Learned DR has no objection.

4.

In view of the above, we dismiss the appeals of the assessee as withdrawn. Ordered accordingly. A copy of this common order be placed in the respective case files.

Order pronounced in the open Court on 13.03.2023.

Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 13th March, 2023 VBP/-

3 IT(SS)A.Nos.12 to 14/PUN./2022 Shri Jitendra Manohardas Thakker, Nashik, Maharashtra. Copy to

1.

The appellant 2. The respondent 3. The Ld. CIT(A), Pune-12, Pune. 4. The D.G. I.T. (Inv.), Pune. 5. D.R. ITAT, Pune “A” Bench, Pune 6. Guard File. //By Order//

Assistant Registrar, ITAT, Pune Benches, Pune.

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