N SRINIVASAN,NAMAKKAL vs. ACIT, NAMAKKAL

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ITA 1577/CHNY/2018Status: DisposedITAT Chennai01 October 2018AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal heard the Departmental Representative and noted the assessee's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the Principal Commissioner of Income Tax. The assessee later submitted a letter requesting to withdraw the appeal, stating that the subsequent assessment was completed without any additions to the original income.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn based on the subsequent assessment order and the assessee's request.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, ‘A’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN

For Respondent: Ms. D. Rohini, DCIT
Hearing: 01.10.2018Pronounced: 01.10.2018

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER:

1.

This appeal of the assessee is directed against the order of the Principal Commissioner of Income Tax, Salem, dated 01.03.2018 and pertains to assessment year 2013-14.

2.

When the appeal was taken up for hearing, no one appeared for the assessee. However, the Registry has placed on record a letter dated 30th July, 2018 received from the assessee. In the letter, the assessee claims that consequent to the order passed by the Principal Commissioner of Income Tax under Section 263 of the Income-tax Act, 1961 (in short 'the Act'), further assessment was completed without any addition to the original income. Therefore, the assessee prayed for permission to withdraw the above appeal.

3.

We heard Ms. D. Rohini, the Ld. Departmental Representative. Since the assessment was completed consequent to the order passed by the Principal CIT under Section 263 of the Act, this appeal of the assessee is dismissed as withdrawn as prayed for by the assessee.

4.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court after conclusion of hearing on 1st October, 2018 at Chennai.

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