M/S INTEGRATED CAPITAL SERVICES LTD.,NEW DELHI vs. ITO (INTERNATIONAL TAXATION), NEW DELHI

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ITA 4913/DEL/2016Status: DisposedITAT Delhi27 November 2018AY 2016-172 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 petition to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee filed a petition to withdraw the appeal, stating that the order under Section 248/195(2) had already been passed by the assessing officer and the case had attained finality.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw its appeal after the assessing officer had passed a final order.

Which sections of the Income-tax Act were involved?

Section 248,Section 195(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Bhavesh Chadha
For Respondent: Shri Amit Katoch, Sr.DR
Hearing: 20/11/2018

The assessee has filed petition for withdrawing of appeal vide letter dated 20th November, 2018 stating that the order u/s 248/195(2) of the Income Tax Act has already been passed by the assessing officer and case has attained finality. Therefore, the assessee wishes to withdraw the appeal. Ld. DR has no objection.

2.

According the appeal of the assessee is dismissed as withdrawn.

In the result appeal of the assessee is dismissed.

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