ALPA SANDEEP SHIKRE,MUMBAI vs. ITO-22(1)(6), MUMBAI

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ITA 802/MUM/2021Status: DisposedITAT Mumbai21 October 2021AY 2016-173 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 requested to withdraw the appeal as the subsequent assessment order was favorable. The Tribunal accepted the withdrawal request.

What were the facts?

The assessee filed an appeal before the ITAT against a revision order passed by the Principal Commissioner of Income Tax under Section 263. Subsequently, the consequential assessment order was passed with no additions.

What were the issues?

Whether the appeal filed against a revision order is maintainable when the subsequent assessment order is favorable to the assessee and the assessee wishes to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A‘ BENCH

Before: SHRI M.BALAGANESH & SHRI AMARJIT SINGH

For Respondent: Shri H.N. Singh
Hearing: 21/10/2021Pronounced: 21/10/2021

आदेश / O R D E R PER M. BALAGANESH (A.M):

1.

This appeal in A.Y.2016-17 preferred by the order against the revision order of the ld. Principal Commissioner of Income Tax Thane-1 u/s.263 of the Act dated 16/03/2021 for the A.Y.2015-16.

2. At the time of hearing, none appeared on behalf of the assessee. However, assessee vide letter dated 19/10/2021, sent in email had requested for withdrawal of the appeal by stating as under:-

The abovementioned case is fixed for hearing before your Honours 21.10.2021. The appeal was preferred before your Honours against the order of the Hon'ble Pr CIT passed u/s 263 of the Act dated 01.03.2021. It is submitted before your Honours that the consequential assessment order u/s 143(3) r.w.s 263 of the Act has been passed on 22.09.2021 wherein no additions have been made. In light of the above it is submitted that I hereby withdraw the appeal filed before your Honours.

2.

In view of the above, appeal of the assessee is hereby dismissed as withdrawn.

3.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 21/10/2021

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