M/S. SAMARKAND ORIENTAL CARPETS,SRINAGAR (KMR) vs. THE INCOME-TAX OFFICER, SRINAGAR

ITA 12/ASR/2014Status: DisposedITAT Amritsar27 March 2019AY 2001-022 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal acceded to the assessee's request for withdrawal of the appeal. The assessee had obtained substantial relief in separate proceedings under Section 264 of the Act.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A) which had dismissed their appeal against an assessment order. The assessee subsequently sought permission to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn, given their request and the subsequent relief obtained in other proceedings.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 264,Section 40A(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. SANJAY ARORA & SH. N. K. CHOUDHRY

Hearing: 28.03.2019Pronounced: 28.03.2019

Per Sanjay Arora, AM: This is an Appeal by the Assessee arising out of the Order by the Commissioner of Income Tax (Appeals), Jammu (‘CIT(A)’ for short) dated 29.08.2013, dismissing the assessee’s appeal contesting its’ assessment under section 143(3) of the Income Tax Act, 1961 ('the Act' hereinafter) dated 31.03.2004 for Assessment Year (AY) 2001-02. 2. At the very outset, it was submitted by the ld. counsel for the assessee, Sh.

Sehgal, that the assessee seeks permission to withdraw the instant appeal, placing the request for the same dated 28.03.2019 on record. Continuing further, it was explained by him that the assessee had also moved the Commissio

The order continues below.

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