SHRI SUBODH WALIA,DELHI vs. PR. CIT, NEW DELHI

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ITA 2085/DEL/2017Status: DisposedITAT Delhi23 February 2021AY 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 allowed the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the Pr.CIT. During the hearing, the assessee's counsel requested to withdraw the appeal as a fresh assessment order had not been passed by the Assessing Officer.

What were the issues?

Whether the assessee can withdraw an appeal when a fresh assessment order has not been passed subsequent to the impugned order.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Sh. Bhavnesh SainiDr. B. R. R. Kumar

Hearing: 23.02.2021Pronounced: 23.02.2021

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of the ld. Pr.CIT, Delhi-12, New Delhi dated 20.03.2017.

2. During the course of hearing, the ld. Counsel for the assessee submitted that he has the instruction to withdraw this appeal and furnished application wherein it was stated as under: “Hon’ble Sir(s), 1. The captioned appeal preferred by assessee is fixed for hearing toady i.e. 23.02.2021.

2.

That under the instruction of Shri M.L. Pulyani, Chartered Accountant of the appellant, it is submitted that order of fresh assessment in pursuance of an 2 Subodh Walia order dated 20.03.2017 u/s 263 of the Act has not been passed by the learned Assessing Officer.

3.

The assessee therefore seeks to withdraw his captioned appeal, which my kindly be allowed as such.

4.

The assessee shall by highly grateful for kind acceptance of the prayer mentioned here-in-above.”

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