KANAL S. SHAH,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -2(1), PUNE

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ITA 921/PUN/2018Status: HeardITAT Pune19 April 2022AY 2012-133 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal, in view of the assessee's request and the absence of objection from the revenue, permitted the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee sought permission to withdraw her appeal before the ITAT. The appeal was against an order related to the assessment year 2012-13. The assessee explicitly stated she did not intend to press the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw her appeal. The assessee's request for withdrawal was the sole basis for the tribunal's decision.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, PUNE

For Respondent: Shri M. Jasnani (through physical)

ORDER

PER PARTHA SARATHI CHAUDHURY, JM :

1.

This appeal preferred by the assessee emanates from the order of the ld. Commissioner of Income Tax (A)-12, Pune dated 30-01-2018 for A.Y. 2012- 13.

2.

At the time of hearing, the assessee vide her letter dated nil sought permission of this Tribunal to withdraw the captioned appeal by stating as under:

“Sub: Withdrawal of appeal pending before Income-tax Appellate Tribunal for A.Y. 2012-13 in case of Kanal Shah Ref: Appeal No. ITA/921/PUN/2018 – PAN AZQPS 4256 F The above appeal is fixed for hearing before the Hon‟ble „B‟ Bench on 19th April 2022. In this respect, I hereby do not intend to press the appeal and hereby wish to withdraw the appeal filed against order u/s 271(1)(c) of the Income-tax Act, 1961 for A.Y. 2012-13. I request your hour to kindly allow me to withdraw the above appeal.”

3.

The ld. D.R did not raise any objection in case the assessee wishes to withdraw the appeal.

4.

In view of the request made by the assessee, we permit the assessee to withdraw the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on this 19th day of April 2022.

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