CHHATTISGARH STATE BEVERAGES CORPORATION LIMITED ,AABKARI BHAVAN, CHOKRA NALA LABHANDI RAIPUR vs. ASSISTANT COMMISSIONER OF INCOMETAX -1(1), RAIPUR , CENTRAL REVENUE BUILDING

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ITA 12/RPR/2025Status: DisposedITAT Raipur28 January 2025AY 2018-19Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Accordingly, the appeal filed by the assessee company was dismissed as withdrawn.

What were the 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.

What were the issues?

Request for withdrawal of appeal before the Income Tax Appellate Tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA

For Appellant: Shri Praveen Jain, CA
For Respondent: Smt. Tarannum Verma, Sr. DR
Hearing: 28.01.2025Pronounced: 28.01.2025

आदेश / ORDER

PER RAVISH SOOD, JM:

1.

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.

2.

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.

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.

4.

Considering the aforesaid facts, we herein permit the assessee company to withdraw the captioned appeal.

5.

In the result, appeal of the assessee company is dismissed as withdrawn.

Order pronounced in open court on 28th day of January, 2025.

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