SIS LIVE,NEW DELHI vs. ACIT, CENTRAL CIRCLE-17, NEW DELHI

PDF · subscribers
ITA 5528/DEL/2017Status: DisposedITAT Delhi25 June 2018AY 2013-142 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 accepted the assessee's request to withdraw the appeal as the proceedings under MAP had been concluded to the assessee's satisfaction.

What were the facts?

The assessee filed an appeal against an assessment order. The assessee later filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal pending before the tribunal after the conclusion of MAP proceedings.

Which sections of the Income-tax Act were involved?

Section 144C,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I-2”, NEW DELHI

Before: SHRI JOGINDER SINGH & SHRI R. K. PANDA

For Respondent: Shri H. K. Choudhary, CIT-DR

Assessee by : Withdrawal Application Department by : Shri H. K. Choudhary, CIT-DR Date of hearing : 25-06-2018 Date of pronouncement : 25-06-2018 O R D E R

PER R. K. PANDA, AM :

1.

This appeal filed by the assessee is directed against the order dated 23.06.2017 passed u/s 144C r.w.s. 143(3) of the I.T. Act, 1961 for the assessment year 2013-14.

2.

The assessee has filed an application seeking withdrawal of the appeal filed on the ground that the proceedings under MAP for this year have now been concluded to the satisfaction of the assessee. Once the assessee withdraws the appeal filed by it, which is pending before the Tribunal, the Assessing Officer will give effect to the order under the MAP ruling. It has accordingly been requested that the assessee be permitted to withdraw the appeal. In absence of any objection from the side of the ld. DR, the request of the assessee seeking permission of the Bench to the withdrawal of the appeal is accepted.

3.

In the result, the appeal filed by the assessee is dismissed as “withdrawn”.

Order pronounced in the open Court at the time of hearing itself i.e. on 25th June, 2018.

More judgments on Section 144C

All 3,699 judgments and leading authorities on Section 144C →

Recent GST High Court judgments

Search GST case law →