M/S NIBHAS SINHA,SURI vs. ACIT, CIR. 3, SURI

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ITA 396/KOL/2021Status: DisposedITAT Kolkata10 October 2022AY 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 assessee's counsel informed the tribunal that the assessee was willing to withdraw the appeal. The revenue representative did not object to this request. Therefore, the tribunal accepted the assessee's submission.

What were the facts?

The assessee filed an appeal against an assessment order passed under section 143(3) read with section 263 of the Income-tax Act. The appeal was filed before the Income Tax Appellate Tribunal (ITAT).

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn, based on their request during the hearing.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH KOLKATA

Before: SHRI RAJPAL YADAV & SHRI GIRISH AGRAWAL

For Appellant: Shri Rajeev Kumar, Advocate
For Respondent: Shri P. P. Barman, Addl. CIT
Hearing: 10.10.2022Pronounced: 10.10.2022

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC) vide Order No. ITBA/NFAC/S/250/2021-22/1032227153(1) dated 06.04.2021 passed against the assessment order by the ACIT, Circle-3, Suri, Birbhum u/s. 143(3) r.w.s. 263 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) dated 30.10.2017.

2.

At the time of hearing, Ld. Counsel for the assessee Shri Rajeev Kumar, Advocate submitted before the bench that assessee is willing to withdraw this appeal and prays that the withdrawal may kindly be permitted. Ld. Addl. CIT Shri P.P. Barman did not raise any objection

Nibhas Sinha, A.Y: 2012-13 on the prayer of the assessee. Hence, we accept the assessee’s submission and dismiss the appeal of the assessee as withdrawn.

3.

In the result, appeal of the assessee is dismissed as withdrawn.

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