MR. RAKESH KUMAR MITTAL,GHAZIABAD vs. PR.CIT, GHAZIABAD

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ITA 2664/DEL/2016Status: DisposedITAT Delhi05 February 2019AY 2011-123 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 informed the tribunal that they did not wish to press the appeal and sought to withdraw it. The revenue representative did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax under Section 263. The grounds of appeal challenged the validity and timing of the Section 263 proceedings.

What were the issues?

The primary issue was the validity of the Principal CIT's order under Section 263, including whether it was time-barred and properly initiated. However, the appeal was withdrawn before these issues were adjudicated.

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: ‘F’: NEW DELHI

Before: MS. SUCHITRA KAMBLE & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Rajesh Kumar Malhotra, Adv

This appeal by the Assessee is filed against the order of Learned Principal Commissioner of Income Tax, Ghaziabad, [“Ld. PCIT”, for short] dated 30.03.2016 for Assessment Year 2011-12. The grounds of appeal are as under:

“1. On the facts and in the circumstances of the case and in law, the Ld. Principal CIT has erred in passing order u/s 263 of Income Tax Act. The action of Principal CIT is wrong, illegal, misconceived, unjustified and bad at law therefore it should be quashed. 2. On the facts and in the circumstances of the case and in law the Ld. Principal CIT has erred in initiating action u/s 263 on the basis of proposal made by the AO, instead of recording his own satisfaction on Page 1 of 3 ITA No.- 2664/Del/2016. Rakesh Kumar Mittal. the matter. Therefore, the proceedings initiated u/s 263 are bad at law. Therefore, the action of Ld. Principal CIT is wrong, illegal, misconceived, unjustified and bad at law therefore it should be quashed.

3.

On the facts and in the circumstances of the case and in law order u/s 263 passed by Ld. Principal CIT had become time barred. Therefore, the action of Ld. Principal CIT is wrong, illegal, misconceived, unjustified and bad at law therefore it should be quashed.

4.

The appellant craves the right to add/alter/amend delete all or any of ground appeals before or at the time of hearing.

(2) At the time of hearing before us, Ld. Counsel for Assessee informed that the Assessee did not wish to press this appeal; and that the assessee wished to withdraw this appeal. A written petition dated 30.01.2019 was also filed by Ld. Counsel for Assessee, at the time of hearing, seeking to withdraw the appeal. The Ld. Sr.

Departmental Representative (“DR”, for short) did not object to withdrawal of the appeal by Assessee. Accordingly, the appeal is dismissed as withdrawn and not pressed.

(3) In the result, appeal of the Assessee is dismissed.

Order pronounced in the open court on 05th day of February, 2019.

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