ANIRUDDHA PRADYUMNA DESHPANDE,PUNE vs. PRINCIPLE COMMISSIONER OF INCOME-TAX -2, PUNE

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ITA 175/PUN/2021Status: DisposedITAT Pune30 June 2022AY 2015-163 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. Since the assessee no longer had any grievance regarding the Section 263 order, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income Tax Act. Subsequently, the assessment was re-done as per the directions, and the assessee's claim was accepted, resulting in nil income. The assessee then sought to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal against the Section 263 order should be dismissed as withdrawn, given the subsequent favorable assessment order.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 57

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

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

For Appellant: Shri Suhas P. Bora
For Respondent: Shri Rajeev Kumar

Assessee by Shri Suhas P. Bora Revenue by Shri Rajeev Kumar Date of hearing 27-06-2022 Date of pronouncement 30-06-2022 आदेश / ORDER

PER S.S. GODARA, JM :

1.

This assessee‟s appeal for AY 2015-16 arises against the CCIT (In- Situ), holding the charge of Pr.CIT-2, Pune‟s order dated 17-03-2021 passed in case No. PN/PCIT-2/263/APD/2020-21 involving proceedings under Section 263 of the Income Tax Act, 1961, in short „the Act‟.

Heard both the parties. Case file perused.

2.

It emerges at the outset that the assessee has filed his letter dated 13.04.2022 seeking to withdraw the instant appeal as under: “The Applicant submits as under: The above referred Appellant has filed an appeal before the bench on 17th 1) May, 2021 against the Order U/Sec.263 of the Act dated 17.03.2021 passed by Pr. Commissioner of Income-Tax- 2, Pune for AY 2015-16. 2) Pr. Commissioner of Income-Tax- 2, Pune vide its Order dated 17.03.2021 had set aside the assessment order passed U/Sec. 143(3) of the Act dated 18.11.2017 with the direction to make enquiry on the deduction claimed U/Sec.57 of the Act ofRs.83,21,150/-.

3) Thereafter, the Income Tax Officer / Asst. Commissioner of Income Tax, National Faceless Assessment Centre, Delhi conducted the assessment as per the directions issued by Pr. Commissioner of Income-Tax- 2, Pune and on the basis of the facts and submission accepted the claim of the appellant and passed the Order U/Sec. 143(3) r.w.s. 263 of the Act dated 27.03.2022 assessing the income at Rs. Nil which is same as income assessed as per Order passed U/Sec.l43(3) of the Act dated 18.11.2017. Photocopy of said order for is enclosed. (Refer Para 2 and 3ofsaid Order). 4) Since the appellant now does not have any grievance regarding the Order U/Sec.263 of the Act dated 17.03.2021 passed by Pr. Commissioner of Income-Tax-2, Pune and therefore prays Your Honour to permit to withdrawal of the said appeal.”

3.

The Revenue equally fair enough in not contesting the assessee‟s impugned withdrawal request. Ordered accordingly.

4.

This assessee‟s appeal is dismissed as withdrawn in above terms.

Order pronounced in the Open Court on 30th June, 2022.

Sd/- Sd/- (DIPAK P. RIPOTE) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे Pune; ददिधांक Dated : 30th June, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “A” / DR „A‟, ITAT, Pune 4. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 27-06-2022 Sr.PS 2. Draft placed before author 28-06-2022 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

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