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

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ITA 320/PUN/2021Status: DisposedITAT Pune03 January 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 tribunal noted that the assessee had prayed for the disposal of the appeal as infructuous. Therefore, the appeal was disposed of as infructuous.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax. During the hearing, the assessee submitted a letter stating that the appeal had become infructuous.

What were the issues?

The primary issue was whether the appeal filed by the assessee should be dismissed as infructuous based on the assessee's own submission.

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 “B”, PUNE – VIRTUAL COURT

Before: SHRI INTURI RAMA RAO & SHRI RAVISH SOOD

For Appellant: Shri Hari Krishan
For Respondent: Shri Sunil Kumar
Hearing: 03.01.2022

ORDER This is an appeal filed by the assessee directed against the order of ld. Pr. Commissioner of Income Tax-1, Nashik [‘Pr.CIT’ for short] dated 09.03.2021 for the assessment year 2016-17.

2.

When the matter had come up for hearing today, the appellant filed a letter dated 03.01.2022 praying for disposal of appeal as infructuous. The relevant contents of the said letter are extracted as under :- “1. In this case, initially the assessee has dispatched on 08-05-2021 the appeal papers in Form No.36 via speed post from Dhule. These papers were received in the office of Hon'ble Tribunal on 11-05-2021.

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