KOMARALINGAM SUBRAMANIAM MOHAN,CHENNAI vs. ITO,NON CORPORATE WARD -15(1), CHENNAI

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ITA 236/CHNY/2022Status: DisposedITAT Chennai30 November 2022AY 2013-142 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 filed a petition to withdraw the appeal as instructed by the assessee. The Revenue did not oppose this request.

What were the facts?

The assessee filed an appeal against an order passed under section 263 of the Income Tax Act, 1961. The appeal was for the assessment year 2013-14.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal filed against the order under section 263.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Before: Shri V. Durga Rao & Shri G. Manjunatha

Hearing: 30.11.2022Pronounced: 30.11.2022

O R D E R

PER V. DURGA RAO, JUDICIAL MEMBER:

1.

This appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax, Chennai-3, Chennai dated 31.03.2022 relevant to the assessment year 2013-14 passed under section 263 of the Income Tax Act, 1961 [Act” in short].

2.

When the appeal was taken up for hearing, by filing a petition dated 30.11.2022, the ld. Counsel for the assessee has prayed for withdrawal of the appeal as the ld. Counsel was instructed to withdraw the appeal by the assessee, against which, the ld. DR has not opposed. In view of the above, the appeal filed by the assessee is dismissed as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open Court on 30th November, 2022 at Chennai.

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