ATUL CLUB TRUST,VALSAD vs. THE CIT (EXEMPTION), AHMEDABAD

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ITA 103/AHD/2021Status: DisposedITAT Ahmedabad04 July 2022AY 2015-162 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 allowed the assessee's request to withdraw the appeal. The appeal was subsequently dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income-tax Act. During the hearing, the assessee sought to withdraw the appeal, stating that the Assessing Officer had already granted relief on the issue raised by the PCIT.

What were the issues?

Whether the assessee can withdraw an appeal when the underlying issue has been resolved by the Assessing Officer during reassessment proceedings.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI P.M. JAGTAP, VICE- & SMT.SUCHITRA R. KAMBLE

Hearing: 04/07/2022Pronounced: 04/07/2022

PER P.M. JAGTAP, VICE-PRESIDENT :

1.

This appeal filed by the assessee is directed against the order of the learned Commissioner of Income-tax (Exemptions), Ahmedabad (“CIT” in short) dated 19.03.2021 passed under Section 263 of the Income-tax Act, 1961 (“the Act” in short).

2.

At the time of hearing fixed in this case on 04.07.2022, it is noticed that the assessee has filed a letter dated 29th June, 2022 seeking permission for withdrawal of appeal on the ground that the Assessing Officer initiated proceedings under Section 143(3) r.w.s. 263 of the Act and granted relief on the issue taken by the PCIT under the revisional proceedings. The assessee, vide aforesaid letter, pleaded that the appeal filed by the assessee may be dismissed as withdrawn. The learned Departmental Representative has no objection to the withdrawal of the appeal filed by the assessee.

Atul Club Trust Vs. CIT AY : 2015-16 2

3.

Therefore, in view of these facts, we allow the withdrawal of the appeal filed by the assessee; and, accordingly appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the Court on 4th July, 2022 at Ahmedabad.

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