VIJAY TUKARAM RAUNDAL,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, CIRCLE - 2, PUNE

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ITA 192/PUN/2022Status: DisposedITAT Pune07 December 2022AY 2017-182 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 representative requested to withdraw the appeal. The Departmental Representative had no objection to this request. The Tribunal allowed the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal against a revisionary order passed by the Principal Commissioner of Income Tax (PCIT) under Section 263 of the Income-tax Act. This revisionary order was based on the assessment order passed by the Assessing Officer (AO).

What were the issues?

The primary issue was the assessee's request to withdraw the appeal, which was granted by the Tribunal.

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, PUNE “B” BENCH, PUNE

Before: HON’BLE SHRI S. S. VISWANETHRA RAVI & SHRI G. D. PADMAHSHALI

For Appellant: Shri S. N. Puranik
Pronounced: 07/12/2022

ORDER PER G. D. PADMAHSHALI, AM; Appeal of the assessee is assailed against the revisionary order of Pr. Commissioner of Income Tax-2, Pune [for short “PCIT”] dt. 22/02/2022 passed u/s 263 of the Income-tax Act, 1961 [for short “the Act”] which dove out of regular assessment order dt. 05/12/2019 passed u/s 143(3) of the Act was passed by Asstt. Commissioner of Income Tax, Circle-2, Pune [for short “AO”] for the assessment year [for short “AY”] 2017-18. ITAT-Pune Page 1 of 2

Vijay Tukaram Raundal

2.

At the outset, the learned representative for the assessee [for short “AR”] referring to the withdrawal application tendered on 26/06/2022 entreated for withdrawal of the appeal reiterating the contents thereof, recording no objection from the learned departmental representative [for short “DR”] in allowing the withdrawal, we order accordingly.

1.

3. Resultantly, the appeal of the appellant assessee is DISMISSED as withdrawn. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Wednesday 07th day of December, 2022.

-S/d- -S/d- S. S. VISWANETHRA RAVI G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; ददनाांक / Dated : 07th day of December, 2022. आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1.अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent.

3.

The Pr. CIT Pune (Mh-India) 4. The Pr. CIT Circle, Pune (Mh-India) 5. दवभागीय प्रदतदनदध,आयकर अपीलीय न्यायादधकरण, पुणे “बी” बेंच / DR, ITAT, Pune “B” Bench, 6. गार्डफ़ाइल / Guard File. आदेशानुसार / By Order, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय न्यायादधकरण, पुणे / ITAT, Pune.

ITAT-Pune Page 2 of 2

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