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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI GEORGE MATHAN & SHRI S. JAYARAMAN
O R D E R
PER GEORGE MATHAN, JUDICIAL MEMBER:
This is an appeal filed by the Assessee against the order of the learned Principal Commissioner of Income Tax, Salem passed u/s.220(2A) of the Income Tax Act, 1961 dated 14.02.2019 in C.No.9503(1)/2018-19/PCIT/SLM dated 14.02.2019 for the Assessment Year 2007-08.
Mr. R. Lakshmi Ratan, Advocate represented on behalf of the Assessee and Mr. AR.V.Sreenivasan, JCIT represented on behalf of the Revenue.
2 -: 3. At the time of hearing, it was fairly agreed by the learned Authorized Representative that the appeal is not maintainable in so far as an order u/s.220(2A) is not an appealable order before the Income Tax Appellate Tribunal. Consequently, he has prayed for permission “to withdraw the appeal with a liberty to obtain an alternative remedy.” The learned Authorized Representative has also made an endorsement to that effect. Consequently, the assessee is permitted to withdraw this appeal with liberty to obtain an alternative remedy. Accordingly, the appeal of the assessee is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open Court on 18th December, 2019 in Chennai.