KARIAKUDAL PADMANABHAN,AMBATTUR vs. ITO NON CORPORATE WARD-4(6), CHENNAI

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ITA 301/CHNY/2021Status: DisposedITAT Chennai15 June 2022AY 2015-162 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 Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee subsequently filed a petition to withdraw the appeal, stating they intended to file a fresh appeal.

What were the issues?

The primary issue was the assessee's request to withdraw their appeal before the tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL

Hearing: 13.06.2022Pronounced: 15.06.2022

आदेश /O R D E R PER MAHAVIR SINGH, VP:

1.

This appeal by the assessee is arising out of the order of the learned Commissioner of Income Tax (Appeals)-9, Chennai in dated 30.11.2018. The assessment was framed by the Income Tax Officer, Non-Corporate Ward-21(3), Chennai for the assessment year 2015-16 u/s. 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’), vide order dated 22.12.2017.

2 2. At the outset, the ld.AR for the assessee stated that the assessee wants to withdraw the appeal and he has filed petition dated 13.06.2022 for withdrawal of this appeal, which reads as under:- It is submitted that the appellant wants to file a fresh appeal against the original order of the Commissioner of Income Tax (Appeals) dt 30/11/2018. The appeal filed by the appellant on 17/8/2021 is not in order. Hence, the appeal filed on 17/8/2021 may be treated as withdrawn.

3.

When this was pointed out to ld. Senior DR, he has not raised any objection for withdrawal of appeal. Hence, we dismiss the appeal as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 15th June, 2022 at Chennai.

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