M/S. NAMRATA CONSTRUCTION CO.,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,

PDF · subscribers
ITA 2674/PUN/2016Status: DisposedITAT Pune11 February 2019AY 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 sought permission to withdraw the appeal, and the Revenue did not object. The tribunal granted the prayer of the assessee.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for the assessment year 2013-14. The appeal was filed with a delay of 15 days.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal after a delay in filing.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153B(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

For Appellant: Shri Nitin Rander
For Respondent: Shri Pankaj Garg
Hearing: 11.02.2019Pronounced: 11.02.2019

आदेश / ORDER

PER SUSHMA CHOWLA, JM:

The appeal filed by assessee is against the order of CIT(A)-12, Pune, dated 12.08.2016 relating to assessment year 2013-14 against order passed under section 143(3) r.w.s. 153B(1)(b) of the Income-tax Act, 1961 (in short ‘the Act’).

ITA No.2674/PUN/2016 2 M/s. Namrata Construction Co.

2.

The present appeal has been filed after delay of 15 days and the assessee has filed petition for condonation in this regard. Further, the assessee has filed a letter dated 11.02.2019 seeking permission to withdraw the captioned appeal, for which learned Departmental Representative for the Revenue has not objected. Accordingly, the prayer of assessee is granted. Thus, the appeal of assessee is dismissed as having been ‘withdrawn’.

3.

In the result, appeal of assessee is dismissed.

Order pronounced in open Court on this 11th day of February, 2019.

Sd/- Sd/- (ANIL CHATURVEDI) (SUSHMA CHOWLA) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक Dated : 11th February, 2019. GCVSR आदेश की प्रयतलऱपप अग्रेपषत/Copy of the Order is forwarded to : 1. अऩीऱाथी / The Appellant; 2. प्रत्यथी / The Respondent; आयकर आयुक्त(अऩीऱ) / The CIT(A)-12, Pune; 3. 4. The Pr.CIT-Central, Pune; ववबागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩुणे “फी” / DR 5. ‘B’, ITAT, Pune; 6. गार्ड पाईऱ / Guard file. आदेशािुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे / ITAT, Pune

More judgments on Section 153B(1)(b)

All 140 judgments and leading authorities on Section 153B(1)(b) →

Recent GST High Court judgments

Search GST case law →