RAVI SELLAPPAN,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -7, PUNE

PDF · subscribers
ITA 180/PUN/2022Status: DisposedITAT Pune14 July 2022AY 2008-093 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 Tribunal allowed the assessee's request to withdraw the appeal and cross-objection. The withdrawal was granted subject to the assessee retaining the liberty to raise all issues in the departmental appeal.

What were the facts?

The assessee filed an appeal and a cross-objection for Assessment Year 2008-09. The assessee requested to withdraw both the appeal and the cross-objection.

What were the issues?

The primary issue was the assessee's request to withdraw their appeal and cross-objection, which was granted by the tribunal.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “A”

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Jitendra Jain & Shri Aditya
For Respondent: Shri Sunil Kumar – DR
Hearing: 24/06/2022Pronounced: 14/07/2022

ORDER

Per S.S.Godara, JM:

1.

This assessee’s appeal as well as Cross Objection C.O.No.15/PUN/2022 in Revenue’s appeal No.1277/PUN/2019, for A.Y. 2008-09 arise from the CIT(A), Pune- 5’s order dated 27.04.2017 passed in case no. ITBA/APL/S/5250/2017-18/1004095937(1), in proceedings under section 147 r.w.s 143(3) of the Income Tax Act, 1961. ITA No.180/PUN/2022 & C.O.No.15/PUN/2022 Ravi Sellappan, Pune Heard both the parties. Case files perused.

2.

Learned Counsel representing assessee submits at the outset that he neither wishes to press for his cross-objection CO No.15/PUN/2022 (in Revenue's appeal nor his main cross appeal anymore subject to the condition that he is granted liberty to raise all factual as well as legal issues in the departmental appeal hereinabove in light of Peter Vaz Vs. CIT (2021) 436 ITR 616 (BOM). The Revenue is equally fair in not opposing the assessee's forging withdrawal subject to all just exceptions. Faced with this situation, we dismiss the assessee's above Cross Objection CO No 15/PUN/2015(in Revenue appeal ITA No.1277/PUN/2017) as well as his main cross appeal ITA No.180/PUN/2022 in above terms. Ordered accordingly.

3.

This appeal C.O.No.15/PUN/2022 [in Revenue’s appeal No.1277/PUN/2017] are dismissed as withdrawn in above terms. A copy of this common order be placed in the respective case files.

Order pronounced in the open Court on 14th July, 2022. (DR. DIPAK P. RIPOTE ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 14th July, 2022/ SGR*

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →