SWAPAN KUMAR MARIK,HOOGHLY vs. PCIT-5, KOLKATA

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ITA 116/KOL/2021Status: DisposedITAT Kolkata22 July 2022AY 2016-172 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 noted that the assessee wished to withdraw the appeal as their grievance had been resolved. The revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income-tax Act. The assessee's grievance was resolved by a subsequent assessment order passed under Section 143(3) read with Section 263.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee's grievance has been resolved and the revenue has no objection.

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, “B” BENCH KOLKATA

Before: SHRI SONJOY SARMA & SHRI GIRISH AGRAWAL

For Respondent: Shri Biswanath Das, Addl. CIT
Hearing: 22.07.2022Pronounced: 22.07.2022

O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

1.

This appeal by the assessee is directed against the order of ld. Pr. CIT, Kolkata-5 vide Order No. ITBA/REV/F/REV5/2020- 21/1030308953(1) dated 03.02.2021 for A.Y. 2016-17 passed u/s 263 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

None appeared on behalf of the assessee. However, Shri Biswanath Das, Ld. Sr. DR appeared on behalf of the revenue.

3.

At the outset, we find that a letter dated 14.06.2022 is placed on record on behalf of the assessee filed by Ld. Counsel Shri Arvind Agrawal, Advocate, stating that as per the instruction of the assessee he wants to withdraw the appeal since the assessee’s grievance has been resolved in the assessment order passed by ITO, Ward-24(1), Hooghly u/s. 143(3) r.w.s. 263 of the Act dated 17.11.2021. Since Ld. Sr. DR did not raise any objection on this submission, we dismiss the appeal of the assessee as withdrawn.

Shri Swapan Kumar Marik, A.Y: 2016-17 4. In the result, the appeal of the assessee is dismissed as withdrawn.

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