PIONEER FOUNDATION ENGINEERS,THANE vs. DCIT CIR 3, THANE

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ITA 491/MUM/2016Status: DisposedITAT Mumbai07 May 2019AY 2009-102 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 request to withdraw the appeal. The withdrawal was permitted because the subject matter of the appeal had become infructuous due to the adjudication of a related appeal.

What were the facts?

The assessee filed an appeal against the revisional jurisdiction invoked by the Principal CIT. The assessee later sought to withdraw the appeal as a previous related appeal had been adjudicated and the matter was restored to the Principal CIT.

What were the issues?

Whether the appeal filed by the assessee against the revisional order has become infructuous and can be withdrawn.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, JM & SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Awungi Gimsen-Ld. CIT-DR

Per Manoj Kumar Aggarwal (Accountant Member):-

1.

Aforesaid appeal by assessee for Assessment Year 2010-11 contest invocation of revisional jurisdiction u/s 263 by Ld.Pr.CIT-28 vide order dated 29/03/2017. 2. The assessee, vide letter dated 06/05/2019, has sought permission to withdraw the appeal in view of the fact that that earlier appeal filed by the assessee vide ITA No. 3720/M/2017 has already been adjudicated by the Tribunal on 10/10/2018 and the matter has been restored back to the file of Ld. Pr.CIT which makes this appeal infructuous. The Ld. CIT-DR raised no objection against the same.

3.

Resultantly, the appeal stands dismissed as withdrawn. Order pronounced in the open court on 07th May, 2019. (Saktijit Dey) (Manoj Kumar Aggarwal) "ाियक सद" / Judicial Member लेखा सद" / Accountant Member मुंबई Mumbai; िदनांक Dated : 07/05/2019 PS:- Shekhar/Sr.PS, Jaisy Varghese आदेश की "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ"/ The Appellant

1.

""थ"/ The Respondent 2. आयकरआयु"(अपील) / The CIT(A) 3. आयकरआयु"/ CIT– concerned 4. िवभागीय"ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड"फाईल / Guard File 6. आदेशानुसार/ BY ORDER,

उप/सहायकपंजीकार (Dy./Asstt.

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