M/S.APOLLO TYRES LTD,COCHIN vs. THE DCIT, COCHIN
What did the Tribunal hold?
The Tribunal noted that the appeal had already been heard and disposed of previously, and the assessee was not interested in pursuing it further. Therefore, the grounds of appeal were dismissed as not pressed.
What were the facts?
The assessee filed an appeal against the order of the Assessing Officer. At the time of hearing, the assessee's counsel filed a withdrawal application stating they were not interested in pursuing the appeal.
What were the issues?
The primary issue was whether the appeal should be dismissed as the assessee no longer wished to pursue it, especially after a previous disposal of the same appeal.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Per CHANDRA POOJARI, ACCOUNTANT MEMBER:
This appeal filed by the assessee is directed against the order passed by the
Assessing Officer under section 143(3) r.w.s. 144C read with order giving effect
to DRP’s order passed u/s. 154 of the I.T. Act dated 20/06/2016 against the
original DRP’s order dated 23/12/2015 and it is related to the assessment year
2011-12.
ITA No. 464/Coch/2016
At the time of hearing, the Ld. Counsel for the assessee filed a petition dated
02-02-2018, stating that the assessee is not interested in pursuing the appeal
since the appeal was already heard and disposed off vide order of the Tribunal in ITA No. 189/Coch/2016 dated 10th January, 2017, wherein all the grounds have
been considered and adjudicated. The Ld. DR did not object to the above
submission of the Ld. AR. Hence, we are inclined to dismiss the grounds of the
assessee as not pressed.
In the result, the appeal filed by the assessee is dismissed as not pressed. Pronounced in the open court on 08th February, 2018.
sd/- sd/- ( GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER Place: Kochi Dated: 08th February, 2018 GJ Copy to: 1. Apollo Tyres Ltd., 3rd Floor, Areekal Mansion, Near Manorma Junction, Panampilly Nagar, Kochi-682 031. 2. The Deputy Commissioner of Income-tax, Corporate Circle-1(1), Kochi. 3. The Commissioner of Income-tax, Kochi. 4. D.R., I.T.A.T., Cochin Bench, Cochin. 5. Guard File. By Order
(ASSISTANT REGISTRAR) I.T.A.T., Cochin
More judgments on Section 144C
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- Anshu Sahay, Bangalore vs ACIT, Circle 2(1), It, KolkataITTPA 18/KOL/2026[2016-2017]Status: Disposed15 Oct 2026AY 2016-2017
- Anshu Sahay, Bangalore vs ACIT, Circle 2(1), It, KolkataITTPA 17/KOL/2026[2015-2016]Status: Disposed15 Oct 2026AY 2015-2016
- Anshu Sahay, Bangalore vs ACIT, Circle 2(1), It, KolkataITTPA 16/KOL/2026[2014-2015]Status: Disposed15 Oct 2026AY 2014-2015
- Anshu Sahay, Bangalore vs ACIT, Circle 2(1), It, KolkataITTPA 15/KOL/2026[2013-2014]Status: Disposed15 Oct 2026AY 2013-2014
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