INDIA MOTOR PARTS AND ACESSORIES LIMITED,CHENNAI vs. DCIT CPC, BENGALURU

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ITA 1108/CHNY/2018Status: DisposedITAT Chennai12 September 2018AY 2015-163 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The Tribunal considered the assessee's request and dismissed the appeal as withdrawn. No objection was raised by the Revenue.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee submitted a letter requesting to withdraw the appeal as the matter under appeal had been resolved by the Deputy Commissioner of Income Tax through an order under section 154.

What were the issues?

Whether the appeal filed by the assessee can be dismissed as withdrawn when the assessee requests for withdrawal due to resolution of the issue.

Which sections of the Income-tax Act were involved?

Section 154,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI A.MOHAN ALANKAMONY

Hearing: 12.09.2018

आदेश / O R D E R

Per A. Mohan Alankamony, AM:-

1.

This appeal by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-6, Chennai dated 27.12.2017 in for the assessment year 2015-16 passed U/s.250(6) r.w.s. 154 of the Act.

2.

Though none appeared on behalf of the assessee, on perusing the records we find that the assessee has submitted a letter dated 03.09.2018 requesting for withdrawing the appeal. The extract of the letter dated 03.09.2018 is reproduced herein below for reference:

“Sub: India Motor Parts & Accessories Ltd. - Asst. Year 2015-2016 - ITA 1108/CHNY/2018 - Appeal before "B" Bench filed on 02.04.2018 - Hearing posted on 12.09,2018 - Withdrawal of Appeal

With reference to the above cited appeal, we wish to humbly submit that the learned Dy, Commissioner of Income Tax, CPC. Bengaluru, has given effect to the matter under appeal and passed an order u/s.154 on 07.07.2018 vide reference no. CPC/1516/U6/1800672082 dated 07.07.2018. A copy is enclosed for your easy reference.

Since the subject matter under appeal has already been disposed off by the learned Deputy Commissioner of Income Tax, CPC, Bengaluru, your appellant withdraws the appeal filed before this honourable Tribunal on 02.04.2018 .

We regret the inconvenience caused. Thanking you, Yours faithfully, For India Motor Parts & Accessories Ltd.

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