BANKATLAL BADRINARAYAN SHARMA,AURANGABAD vs. PCIT, NASHIK

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ITA 567/PUN/2021Status: DisposedITAT Pune18 July 2022AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was consequently dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the PCIT. During the hearing, the assessee sought permission to withdraw the appeal. The reason for withdrawal was that the issue in the appeal was settled in favor of the assessee in a consequential order.

What were the issues?

Whether the assessee should be allowed to withdraw an appeal when the underlying issue has been settled in their favor by a subsequent order.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI

For Respondent: Shri Deepak Garg
Hearing: 14.07.2022Pronounced: 18.07.2022

ORDER

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