M/S. MAPRO FRUIT BAR LLP,WAI vs. PR. ASSISTANT COMMISSIONER OF INCOME-TAX-3, PUNE

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ITA 408/PUN/2020Status: DisposedITAT Pune02 February 2022AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order related to a deduction under Section 80IB of the Income Tax Act. The Assessing Officer had made a partial disallowance after a Section 263 order. The assessee subsequently sought to withdraw the appeal.

What were the issues?

The primary issue was the assessee's claim for deduction under Section 80IB. The assessee decided not to pursue the appeal against the Section 263 order.

Which sections of the Income-tax Act were involved?

Section 80IB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI RIPOTE DIPAK PANDURANG, AM

For Appellant: Shri P. D. Kudva
Hearing: 31.01.2022Pronounced: 02.02.2022

ORDER

PER PARTHA SARATHI CHAUDHURY, JM:

1.

This appeal preferred by the assessee emanates from the order of the Ld. Pr.CIT-3, Pune dated 12.03.2020 for the assessment year 2015-16 as per the grounds of appeal

on record.

2. When the matter came up for hearing, ld. AR for the assessee filed a letter dated 28.01.2022 seeking permission to withdraw the above captioned appeal. The relevant contents of the said letter dated 28.01.2022 is reproduced hereunder :- “The assessee has raised three grounds of appeal pertaining to a single issue viz. is deduction under section 80IB of Income Tax Act, 1961 claimed by the appellant.

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