M/S. UTTAM SUGAR MILLS LTD.,NEW DELHI vs. PR. CIT, UTTAR PRADESH

PDF · subscribers
ITA 3440/DEL/2015Status: DisposedITAT Delhi30 July 2018AY 2006-072 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 noted the assessee's instruction to withdraw the appeals and the Revenue's no objection. Consequently, the Tribunal dismissed all the appeals filed by the assessee.

What were the facts?

The assessee, M/s Uttam Sugar Mills Ltd., filed seven appeals against orders passed under section 263 by the Principal Commissioner of Income Tax. During the hearing, the assessee's counsel requested to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee's appeals against the Principal Commissioner's orders should be dismissed as withdrawn, based on the assessee's request.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, DELHI BENCH ‘G’, NEW DELHI

For Appellant: Adv. &
Hearing: 30.07.2018Pronounced: 30.07.2018

Heard together (7 matters)

ITA No. 3439/Del/2015
ITA No. 3440/Del/2015
ITA No. 3441/Del/2015
ITA No. 3442/Del/2015
ITA No. 3443/Del/2015
ITA No. 3444/Del/2015
ITA No. 3445/Del/2015

Read from the judgment's own cause title. This page is filed under one of them.

ORDER Per Bench: These appeals by the assessee are directed against the separate orders each dated 20.03.2015 of ld. Pr. CIT(Central), Kanpur.

2.

During the course of hearing, the ld. Counsel for the assessee submitted that he has the instruction not to press these appeals and gave in writing as under: “Respected Sir, In reference of above we hereby submit that we had submitted above said appeals in your good office against order dated 20.03.2015 passed under section 263 by 2 to 3445/Del/2015 Uttam Sugar Mills Ltd. Principal Commissioner of Income Tax, Central, Kanpur. However, in view of the present status, we have decided to withdraw the aforesaid appeals. Therefore, you are requested to treat them as nonexistent. In view of the above you are requested to please withdraw the above 7 appeals and stop the proceedings of appeals.” Thanking you, For Uttam Sugar Mills Limited Sd/- (Executive Director) 3. The ld. DR did not object if the appeals of the assessee are dismissed as withdrawn.

4.

In view of the above, the appeals of the assessee are dismissed as withdrawn.

5.

In the result, the appeals of the assessee are dismissed. (Order Pronounced in the Court on 30/07/2018)

More judgments on Section 263

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

Recent GST High Court judgments

Search GST case law →