M/S. SOOKERATING TEA ESTATE PVT. LTD.,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH

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ITA 140/GTY/2017Status: DisposedITAT Guwahati10 July 2019AY 2014-152 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 assessee's counsel stated that the assessee no longer wished to press the appeals. The Revenue did not object to this request.

What were the facts?

The assessee filed two appeals for assessment years 2012-13 and 2014-15. The appeals were against orders passed under Section 143(3) of the Income Tax Act.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn, based on the assessee's request.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

Before: Shri S.S.Godara & Dr. A.L. Saini

आदेश/O R D E R PER BENCH:-

These two assessee’s appeals for assessment year(s) 2012-13 & 2014- 15 calls into question of the Commissioner of Income Tax (Appeals)- Dibrugarh’s separate orders dated 31.05.2016 & 31.05.2017 passed in case Nos TSK-43/2014-15 & CIT(A), Dibrugarh/10054/2016-17, involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’.

ITA No. 81/Gau/2016 & 140/Gau/2017 AYs 12-13 & 14-15 Page 2 M/s Sookerating Tea Estate P Ltd. Vs. DCIT Cir-2/ACIT Cir-2,Dibrugarh 2. Learned counsel states at bar that the assessee no more wishes to press for both these instant appeal(s). Learned Departmental Representative has not raised any objection. 3. These two assessee’s appeal(s) are dismissed as withdrawn. Order pronounced in the open court 10/07/2019 Sd/- Sd/- (लेखा   �è�) (Û�ȡǓ���  �è�) ( A.L.Saini) (S.S.Godara) (Accountant Member) (Judicial Member) Guwahati, *Dkp Ǒ��ȡȲ�Ȭ- 10/07/2019 गू�ȡ¡ ȡ�Ȥ । आदेश�ȧ ĤǓ�ͧ�ͪ�\ Ē ȯͪ��/ Copy of Order Forwarded to:- 1. आवेदक/Assessee-Shri Ratan Sharma, 6th Floor, Fatasil Ambari, Guwahati-9 2. �ȡ�è�/Revenue-DCIT, Circle-3, R.No.714, 7th Floor, Aayakar Bhawan, G.S. Road Guwahati-781005 3.   Ȳ�Ȳͬ���] ����] �ǕÈ��Ǚ�ȡ¡ ȡ�Ȥ/ Concerned CIT Guwahati 4. ] ����] �ǕÈ�- अपील/ CIT (A) Guwahati 5. ͪ��ȡ�Ȣ��ĤǓ�Ǔ�ͬ�, ] ����\ �Ȣ�ȣ��\ ͬ����, गू�ȡ¡ ȡ�Ȥ��Ȳ��Ȣ�/ DR, ITAT, Guwahati 6. �ȡ�[��ȡ^�/ Guard file. By order/आदेश से, /True Copy/ Sr. Private Secretary (on tour) ] ����\ �Ȣ�ȣ��\ ͬ����, गू�ȡ¡ ȡ�Ȥ ।

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