INTELLIZIGN ENGINEERING SERVICES PRIVATE LTD,CHENNAI vs. DCIT, CORPORATE CIRCLE 2(2), CHENNAI

PDF · subscribers
ITA 146/CHNY/2018Status: DisposedITAT Chennai05 November 2019AY 2012-133 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 assessee's counsel requested to withdraw the appeal as a subsequent order had been passed by the AO pursuant to directions from the CIT(A), making the current appeal infructuous. The Revenue did not object.

What were the facts?

The assessee filed an appeal against the appellate order of the CIT(A) for assessment year 2012-13. The appeal had arisen from an assessment order passed by the AO. The assessee later decided not to pursue the appeal.

What were the issues?

Whether the assessee should be allowed to withdraw its appeal. The appeal became infructuous due to subsequent proceedings.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI RAMIT KOCHAR

Hearing: 05.11.2019

आदेश / O R D E R

PER RAMIT KOCHAR, ACCOUNTANT MEMBER:

1.

This is an appeal filed by assessee against the appellate order dated 31.05.2016 passed by learned Commissioner of Income-tax (Appeals)-6, Chennai (hereinafter called “the CIT(A)”) in for assessment year(ay) 2012-13 , the appellate proceedings had arisen before learned CIT(A) out of assessment order dated 20.03.2015 passed by learned Assessing Officer(hereinafter called “ the AO”) u/s 143(3) of the Income-tax Act,1961 ( hereinafter called “ the Act”).

2.

At the outset learned counsel for the assessee Mr.N.Quadir Hoseyn, Advocate made statement before the Bench that assessee does not wish to peruse its appeal and prayers are made before the Bench that the assessee may be permitted to withdrawn its appeal and the appeal may accordingly be dismissed as withdrawn. The learned counsel on being asked by the Bench also made endorsement in the file praying for leave to withdraw this appeal. Our attention was drawn by learned counsel for the assessee to order dated 10.07.2019 passed by learned Joint Commissioner of Income-tax(OSD), Corporate Circle2(2), Chennai-600034 u/s 250 of the 1961 Act in pursuance to direction given by learned CIT(A) in its appellate order dated 31.05.2016 in ITA no. 25/CIT(A)-6/2015-16. It was submitted that the AO has now passed order dated 10.07.2019 in pursuance to directions issued by learned CIT(A) and now this appeal filed before tribunal has become virtually infructuos . It was thus submitted by learned counsel for the assessee that the assessee may be allowed to withdraw its appeal. The learned DR did not raise any objection to dismissal of this appeal as withdrawn. After hearing both the parties and perusing the material on record, we dismiss this appeal filed by assessee as being withdrawn. We order accordingly.

3.

In the result, the appeal filed by assessee in 2012-13 is dismissed as being withdrawn as indicated above.

Order pronounced in Open Court on thIS 5th November , 2019, in Chennai.

Recent GST High Court judgments

Search GST case law →