RATHINAVEL SUMATHY,COIMBATORE vs. PCIT-1, COIMBATORE

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ITA 608/CHNY/2020Status: DisposedITAT Chennai31 March 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 assessee's counsel filed a petition to withdraw the appeal. The Tribunal, with no opposition from the Revenue, allowed the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT against an order passed by the Principal Commissioner of Income Tax under section 263. The appeal was delayed by 37 days due to the COVID-19 pandemic.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal filed against the revisionary order.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Before: Shri V. Durga Rao & Shri G. Manjunatha

Hearing: 30.03.2022Pronounced: 31.03.2022

O R D E R

PER V. DURGA RAO, JUDICIAL MEMBER:

1.

This appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax-1, Coimbatore dated 22.01.2020 passed under section 263 of the Act.

2.

The appeal filed by the assessee is delayed by 37 days in filing the appeal before the Tribunal due to outbreak of COVID-19 pandemic and accordingly, the delay is condoned and admitted the appeal for adjudication.

3.

When the appeal was taken up for hearing, by filing a petition dated 29.03.2022 of the assessee for withdrawal of the appeal, the ld. Counsel for the assessee has submitted that the assessee intends to withdraw the above appeal and accordingly, it was prayed for withdrawal of the appeal, against which, the ld. DR has not opposed to the submissions of the learned Counsel. In view of the above, the appeal filed by the assessee is dismissed as withdrawn.

4.

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

Order pronounced on 31st March, 2022 at Chennai.

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