RAJESH CHANDRAMAL GALANI,DHULE vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIR, DHULE

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ITA 153/PUN/2021Status: DisposedITAT Pune13 May 2022AY 2016-173 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 requested to withdraw the appeal due to a consequential order passed under Section 143(3) read with Section 263. The Revenue conceded to this request.

What were the facts?

The assessee filed an appeal against an order for AY 2016-17. At the outset, the assessee sought to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw the appeal due to a subsequent consequential order, and if the Revenue agrees to the withdrawal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, PUNE

For Appellant: Shri Hari Krishan
For Respondent: Shri Sardar Singh Meena

ORDER

PER PARTHA SARATHI CHAUDHURY, JM

1.

This appeal preferred by assessee emanates from order of the Pr. Commissioner of Income Tax, Nashik-1, dated 09-03-2021 for A.Y. 2016-17 as per the grounds of appeal on record.

2.

At the very outset, the assessee submitted that he wants to withdraw this appeal in view of consequential order passed in pursuance to the order passed u/s 143(3) r.w.s. 263 of the Act dated 26-3-2022. In this regard the ld. D.R conceded to the submission made by the assessee.

3.

Having heard the parties herein we find that the consequential order u/s 143(3) r.w.s. 263 has been passed on 26-3-2022. Since the assessee has claimed that in view of this consequential order having been passed, he wants to withdraw the appeal and the ld.D.R has also conceded. Therefore, we permit the assessee to withdraw this appeal.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on this 13th day of May 2022.

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