SRI. N. PRATHAP KUMAR,BANGALORE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE

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ITA 1205/BANG/2019Status: DisposedITAT Bangalore10 March 2022AY 2009-102 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 noted that the assessee explicitly requested to withdraw the appeal. Therefore, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal before the Income Tax Appellate Tribunal challenging an order passed by the Principal Commissioner of Income-tax under Section 263. The assessee subsequently decided not to pursue the appeal.

What were the issues?

The primary issue was whether the assessee wished to continue with the appeal filed before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri G.S. Prashanth, CA
For Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Hearing: 10.03.2022Pronounced: 10.03.2022

Per Chandra Poojari, Accountant Member

1.

This appeal is by the assessee challenging the order of the Principal Commissioner of Income-tax, BNG-5, Bangalore [PCIT] passed u/s. 263 of the Income-tax Act, 1961 [the Act] dated 29.3.2019.

2.

At the time of hearing, the ld. counsel for the assessee stated that the assessee does not intend to pursue the appeal before the Tribunal and requested for withdrawal of the appeal. In this connection, a letter dated 8.3.2022 by the assessee is filed on record. Being so, the appeal is dismissed as withdrawn.

3.

In the result, the appeal is dismissed as withdrawn.

Pronounced in the open court on this 10th day of March, 2022.

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