PUNAM KANODIA,KOLKATA vs. PCIT(CEN.), KOLKATA
What did the Tribunal hold?
The Income Tax Appellate Tribunal accepted the request for withdrawal made by the assessee's counsel. Consequently, the appeal filed by the assessee was dismissed as withdrawn.
What were the facts?
The assessee, Punam Kanodia, filed an appeal against an order passed by the Principal Commissioner of Income Tax (PCIT) under Section 263 of the Income Tax Act, 1961, for Assessment Year 2018-19. During the hearing, the assessee's counsel submitted a letter requesting to withdraw the appeal.
What were the issues?
Whether the assessee is permitted to withdraw an appeal filed against an order passed by the PCIT.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]
ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against order of Principal Commissioner of Income Tax (Central)-Kolkata-2, Kolkata (hereinafter referred to as the Ld. PCIT] passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as the Act) dated 26.03.2024 for AY 2018-19.
Assessment Year: 2018-19 Punam Kanodia 2. At the time of hearing, a letter dated 14.02.2025 was placed before us from the assessee’s Counsel requesting the Bench to allow the withdrawal the appeal. Accordingly accepting the request of the assesse, we dismiss the appeal as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order is pronounced in the open court on 25th March, 2025 Sd/- Sd/- (Rajesh Kumar/राजेश कुमार) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 25th March, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Punam Kanodia, Konark Garden, Block-B, Flat-2C & 2D, 6, Burdwan Road, Alipore, Kolkata-700027 2. Respondent – PCIT, (Central), Kolkata-2, Kolkata 3. DR, Kolkata Benches, Kolkata (sent through e-mail)
More judgments on Section 263
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- Neo Structo Construction P. Ltd., Ahmedabad vs The Pr. CIT- 3, AhmedabadITA 1216/AHD/2026[2015-2016]Status: Disposed16 Oct 2026AY 2015-2016
- Vimal Harilal Baldania, Gandhidham vs The ITO Ward 2, GandhidhamITA 770/RJT/2025[2017-18]Status: Disposed15 Oct 2026AY 2017-18
- J.D. Marketing, Kolkata vs ITO, Ward 37(1), KolkataITA 1493/KOL/2026[2015-2016]Status: Disposed15 Oct 2026AY 2015-2016
- J.D. Marketing, Kolkata vs ITO, Ward 37(1), KolkataITA 1492/KOL/2026[2013-2014]Status: Disposed15 Oct 2026AY 2013-2014
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