UPENDRA PRASAD CHAURASIYA,PATNA vs. DCIT CENTRAL CIRCLE-2, PATNA

PDF · subscribers
ITA 209/PAT/2023Status: DisposedITAT Patna26 May 2025AY 2021-22Bench: Shri Pradip Kumar Choubey (Judicial Member), Shri Sanjay Awasthi (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Bench accepted the request of the assessee and allowed the withdrawal of the appeal.

What were the facts?

The assessee preferred an appeal against the order of the Principal Commissioner of Income Tax. During the hearing, the assessee's counsel requested to withdraw the appeal.

What were the issues?

Whether the appeal filed by the assessee should be dismissed as withdrawn upon their request.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH: PATNA

Before: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

ORDER / आदेश Per Pradip Kumar Choubey, JM:

This is the appeal preferred by the assessee against order of Principal Commissioner of Income Tax, (Central)-Patna (hereinafter referred to as the Ld. PCIT], passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as the Act) dated 24.05.2023 for AY 2021-22.

Assessment Years: 2021-22 Upendra Prasad Chaurasiya 2. At the time of hearing, a letter dated 13.05.2025 was placed before us from the assessee’s Counsel requesting the Bench to allow the withdrawal the appeal. Accordingly, accepting the request of the assesse, we dismiss the appeal as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order is pronounced in the open court on 26th May, 2025 Sd/- Sd/- (Sanjay Awasthi /संजय अव�थी) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 26th May, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Upendra Prasad Chaurasiya, Main road, Bihta, Patna-801103 2. Respondent – PCIT, Patna 3. DR, Patna Bench, Patna

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →