CHHATTISGARH STATE BEVERAGES CORPORATION LIMITED ,AABKARI BHAVAN, CHOKRA NALA LABHANDI RAIPUR vs. ASSISTANT COMMISSIONER OF INCOMETAX -1(1), RAIPUR , CENTRAL REVENUE BUILDING
Facts
Chhattisgarh State Beverages Corporation Limited filed an appeal against an order of the Commissioner of Income-Tax (Appeals) for the assessment year 2018-19, which stemmed from an assessment order passed by the Assessing Officer under sections 143(3) read with 144B of the Income-tax Act, 1961. During the hearing, the assessee's Authorized Representative requested to withdraw the appeal.
Held
The Tribunal granted permission for the withdrawal of the appeal, as the Departmental Representative had no objection to the request. Accordingly, the appeal filed by the assessee company was dismissed as withdrawn.
Key Issues
Request for withdrawal of appeal before the Income Tax Appellate Tribunal.
Sections Cited
Sec. 143(3), Sec. 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA
आदेश / ORDER PER RAVISH SOOD, JM: The present appeal filed by the assessee company is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 11.01.2024, which in turn arises from the order passed by the A.O under Sec.143(3) r.w.s. 144B of the Income-tax Act, 1961 (in short ‘the Act’) dated 21.04.2021 for the assessment year 2018-19.
Shri Praveen Jain, Ld. Authorized Representative (for short ‘AR’) for the assessee company, at the threshold of hearing, submitted that liberty be allowed to withdraw the captioned appeal. The Ld. AR in support of his aforesaid contention has filed a letter dated 27.01.2025. For the sake of clarity, the letter dated 27.01.2025 is culled out as under:
3 Chhattisgarh State Beverages Corporation Limited Vs. ACIT-1(1), Raipur ITA No. 12/RPR/2025
Smt. Tarannum Verma, Ld. Senior Departmental Representative (for short ‘DR’) did not object to the seeking of the withdrawal of the captioned appeal by the assessee appellant.
Considering the aforesaid facts, we herein permit the assessee company to withdraw the captioned appeal.
4 Chhattisgarh State Beverages Corporation Limited Vs. ACIT-1(1), Raipur ITA No. 12/RPR/2025
In the result, appeal of the assessee company is dismissed as withdrawn.
Order pronounced in open court on 28th day of January, 2025.
Sd/- Sd/- ARUN KHODPIA RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; �दनांक / Dated : 28th January, 2025. ***SB, Sr. PS आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant. 2. ��यथ� / The Respondent. 3. The Pr. CIT, Raipur-1 (C.G) 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, रायपुर ब�च, रायपुर / DR, ITAT, Raipur Bench, Raipur. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपील�य अ�धकरण, रायपुर / ITAT, Raipur.
