KM SHAJIDHABANU,METTUPALAYAM vs. PCIT, COIMBATORE

PDF · subscribers
ITA 130/CHNY/2022Status: DisposedITAT Chennai16 November 2022AY 2016-172 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. The CIT-DR did not object to the withdrawal. Therefore, the tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against a revision order passed by the Principal Commissioner of Income Tax under Section 263. The original assessment was framed under Section 143(3).

What were the issues?

The primary issue was the assessee's request to withdraw the appeal filed against a revision order.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI G. MANJUNATHA

Hearing: 14.11.2022Pronounced: 16.11.2022

O R D E R

PER MAHAVIR SINGH, VICE PRESIDENT:

1.

This appeal by the assessee is arising out of the Revision order passed by the Principal Commissioner of Income Tax, Coimbatore-1 u/s.263 of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide Revision No.PCIT, Coimbatore-1/Revision-263/100000185572/2021 dated 10.03.2021. The assessment was framed by the Assessing Officer, Non-Corporate Ward 3(1), Coimbatore for the assessment year 2016-17 u/s.143(3) of the Act vide order dated 19.12.2018.

2.

At the outset, the ld.counsel for the assessee stated that he has filed petition dated 12.11.2022 for withdrawal of this appeal, which reads as under:- “With ref. to the above and as instructed by the appellant, I am to submit that the above appeal may be treated as withdrawn. Any inconvenience caused in this connection is regretted. Vakkalath has already been filed.”

3.

When this was pointed out to ld. CIT-DR, he has not raised any objection for withdrawal of appeal. Hence, we dismiss the appeal as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 16th November, 2022 at Chennai.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Latest GST High Court judgments

Search GST case law →