COSMOS REALTORS PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 3(1)(3), MUMBAI

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ITA 404/MUM/2018Status: DisposedITAT Mumbai18 June 2019AY 2006-073 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 considered the assessee's request for withdrawal. The Departmental Representative did not object to the withdrawal. Therefore, the Tribunal permitted the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A) for AY 2006-07. The assessee subsequently filed a letter requesting to withdraw the appeal as they did not wish to pursue the matter further.

What were the issues?

The primary issue was the assessee's request to withdraw their appeal before the Tribunal. The underlying issue in the appeal was the validity of a notice under Section 148 read with Section 147.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 148,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

For Appellant: Shri Vimal Punmiya, AR
Hearing: 18.06.2019Pronounced: 18.06.2019

AadoSa / O R D E R महावीर स ुंह, न्याययक दस्य/ PER MAHAVIR SINGH, JM:

This appeal filed by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals)]-8, in short CIT(A), in appeal No. CIT(A)-8/IT-408/14-15 vide dated 26.09.2017. The Assessment was framed by the Income Tax Officer, Ward 3(1)(3), Mumbai (in short ITO/ AO) for the A.Y. 2006-07 vide order dated 2 07.03.2014, under section 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’).

2.

At the outset, when this appeal was called for hearing, the learned Counsel for the assessee Shri Vimal Punmiya filed a letter requesting for withdrawal of this appeal. The relevant letter received on 13.05.2019 and the contents of the letter read as under: - “…………………………… with reference to the above subject we have been instructed by our above name client to submit as under:

Against the order of Hon’ble CIT(A) we have preferred second appeal before Hon’ble ITAT on 18/01/2018. The appellant does not want to adjudicate the matter further hence we request your honor to treat the appeal as withdrawn.”

3.

In view of the above, the learned Counsel for the assessee requested for withdrawal of this appeal. The learned Counsel, further, filed the copy of tribunals order in assessee’s own case in for AY 2006-07, wherein, Revenue’s appeal vide order dated 12.04.2019 has been dismissed. In the present appeal of the assessee, the issue is regarding validity of notice under section 148 read with section 147 of the Act. When, these facts were confronted to the learned DR, he has not objected for the withdrawal of the appeal.

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