SHOBANA KAMINENI,CHENNAI vs. ACIT CENTRAL 3(1), CHENNAI

PDF · subscribers
ITA 465/CHNY/2019Status: DisposedITAT Chennai29 April 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. During the hearing, the assessee requested permission to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their appeal due to a settlement reached with the Income Tax Settlement Commission.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI DUVVURU R.L. REDDY & SHRI S. JAYARAMAN

Hearing: 21.04.2021

आदेश / O R D E R PER SHRI S. JAYARAMAN, ACCOUNTANT MEMBER:

1.

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-19, Chennai, in dated 26.12.2018 for the AY 2014-15.

2.

The case was heard through videoconferencing. At the time of hearing, the Ld.AR requested permission to withdraw the appeal submitting that the assessee moved an application before the Income Tax Settlement Commission (ITSC) for settlement of income of this year, which has attained finality. Therefore, the Hon’ble Tribunal may be pleased to permit the assessee to withdraw the appeal.

3.

We heard the rival submissions. The assessee is permitted to withdraw the appeal.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced on the 29th day of April, 2021, in Chennai.

Recent GST High Court judgments

Search GST case law →