ANAND CONSTRUCTION,PUNE vs. INCOME -TAX OFFICER, PUNE

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ITA 1319/PUN/2017Status: DisposedITAT Pune24 September 2019AY 2012-132 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 assessment order was set aside by the Pr. Commissioner of Income Tax, rendering the appeal infructuous. The assessee requested to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). Subsequently, the Pr. Commissioner of Income Tax passed an order under section 264(1) setting aside the assessment order as erroneous.

What were the issues?

Whether the appeal has become infructuous due to a subsequent order setting aside the assessment. The assessee's request to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(3),Section 147,Section 264(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI ANIL CHATURVEDI & SHRI S.S. VISWANETHRA RAVI

For Appellant: Ms. Ankita Somani
For Respondent: Shri Mahadevan AMK

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the assessee against the order dated 24-03-2017 passed by the Commissioner of Income Tax (Appeals)-10, Pune for assessment year 2012-13.

2.

The assessee has filed an application dated 23-09-2019 to withdraw the appeal. The relevant extract of the application reads as under : “We refer to the above captioned appeal filed by the Appellant against the order dated March 24, 2017 passed under section 143(1) of the Income-tax

2 ITA No.1319/PUN/2017, A.Y. 2012-13

Act, 1961 („the Act‟) by Commissioner of Income Tax, (Appeals), Pune-10 („Ld. Assessing Officer'). In relation to the same, it is submitted that the Office of the Pr. Commissioner of Income Tax – 4, Pune, in accordance with the instructions of the High Court has passed an order on March 26, 2018 u/s. 264(1) of the Act stating that the order passed u/s. 143(3) r.w.s. 147 dated 29.12.2017 is erroneous and has set aside the assessment order. Accordingly, the appeal filed has become infructuous. Hence, the appellant wishes to withdraw the above appeal. The inconvenience caused is very much regretted.”

3.

The ld. DR, Shri Mahadevan AMK has no objection in case the assessee wishes to withdraw the appeal.

4.

In view of the written request made by the assessee/appellant the appeal is dismissed as withdrawn.

Order pronounced in the open court on 24th September, 2019.

Sd/- Sd/- (Anil Chaturvedi) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER

ऩुणे / Pune; ददनाांक / Dated : 24th September, 2019 RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. आयकर आयुक्त (अऩीऱ) / The CIT(A)-10, Pune 3. 4. The Pr. Commissioner of Income Tax-4, Pune ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “बी” बेंच, 5. ऩुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,

तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

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