OPG HOLDINGS INDIA PVT LTD,BENGALURU vs. ACIT, CENTRAL CIR-1(1), CHENNAI

ITA 565/CHNY/2019Status: DisposedITAT Chennai20 December 2021AY 2015-162 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal granted the assessee's request to withdraw the appeals. Consequently, all the appeals filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee sought permission to withdraw all its appeals before the tribunal. This request was made because the assessee had already obtained the desired relief through rectification proceedings before the Assessing Officer.

What were the issues?

The primary issue was whether the assessee could withdraw its appeals after obtaining relief through rectification proceedings.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Jharna B Harilal (C.A) – Ld. AR, Shri T. Vasanthan (CIT) –Ld. DR

For Respondent: Shri T. Vasanthan (CIT) –Ld. DR

आदेश / O R D E R Per Bench

The Ld. AR, at the outset, submitted that the assessee has already got desired relief under rectification proceedings before Ld. AO and therefore, the assessee seek permission to withdraw all these appeals. A letter dated 17.12.2021 to that effect has been placed on record. The Ld. DR did not raise any material objection against the same. to 565/Chny/2019 - 2 -

In view of foregoing, all the above appeals stand dismissed as withdrawn. Order pronounced on 20th December, 2021.

Recent GST High Court judgments

Search GST case law →