M/S CAPLIN POINT LABORATORIES LTD,CHENNAI vs. DCIT CORPORATE CIRCLE 1 (3), CHENNAI

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ITA 846/CHNY/2018Status: DisposedITAT Chennai03 March 2022AY 2002-032 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 requested to withdraw the appeal without conceding on merits. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(Appeals). The assessment year in question was 2002-03.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 143(3)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI GIRISH AGRAWAL

Hearing: 03.03.2022Pronounced: 03.03.2022

आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal by assessee is arising out of order by learned Commissioner of Income Tax (Appeals)-1, Chennai in dated 29.12.2017. The assessment was framed by the ACIT, Company Circle 1(3), Chennai for assessment

1.

2 year 2002-03 u/s.143(3)(ii) of the Income Tax Act, 1961 (hereinafter ‘the Act’), vide order dated 16.03.2005.

2.

At the outset, the ld.counsel for the assessee stated that he has filed petition for withdrawal of this appeal without conceding on merits of appeal. 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 Hence, we dismiss the appeal as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 3rd March, 2022 at Chennai.

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