SANJAY GUPTA,NEW DELHI vs. ACIT CIRCLE-14(1), NEW DELHI

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ITA 2226/DEL/2019Status: DisposedITAT Delhi03 May 2019AY 2011-122 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 assessee sought permission to withdraw the appeal as it was wrongly filed. The Revenue had no objection to the withdrawal. The Tribunal granted permission to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the order passed by the Principal Commissioner of Income Tax under Section 263 of the Act. At the outset of the hearing, the assessee's representative stated that the appeal was wrongly filed.

What were the issues?

Whether the appeal filed by the assessee was maintainable and if withdrawal of the appeal should be permitted.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI G.D. AGRAWAL & SHRI K.NARASIMHA CHARY

Hearing: 03.05.2019Pronounced: 03.05.2019

Assessee by Sh Akshat Jain, CA, Sh Rajat Jain, CA Revenue by Mrs. NainaSoin Kapil, Sr. DR Date of Hearing 03.05.2019 Date of Pronouncement 03.05.2019 ORDER PER K. NARASIMHA CHARY, J.M. This is an appeal by the Assessee against the orders dated 24/1/passed by the transfer Commissioner of income tax, Delhi-5 under section 263 of the Act.

2.

At the outset, learned AR filed a memo stating that the appeal was wrongly filed and therefore the appellant/assessee desires to withdraw the same and sought the permission of the Tribunal.

3.

Learned DR reports no objection to permit the withdrawal. Recording the same, we dismiss the appeal as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the Open Court on 03rd May, 2019.

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