M/S. SHYAMA AUTOMOBILES,RANCHI vs. PCIT, RANCHI

PDF · subscribers
ITA 37/RAN/2022Status: DisposedITAT Ranchi18 August 2025Bench: S/HRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, noting the absence of objection from the Revenue, accepted the assessee's request and consequently dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Pr. CIT under Section 263 for AY 2017-18. During the hearing, the assessee's representative informed the Tribunal that a consequential order had been passed by the Assessing Officer without any adverse findings, and therefore, requested to withdraw the appeal.

What were the issues?

Whether the appeal filed by the assessee against an order passed under Section 263 of the Income Tax Act should be dismissed as withdrawn, given a subsequent non-adverse consequential order by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: S/HRI GEORGE MATHAN & RATNESH NANDAN SAHAYRATNESH NANDAN SAHAYRATNESH NANDAN SAHAY

For Appellant: Shri Devesh Poddar, Adv
For Respondent: Shri Rajat Datta, CIT DR, Shri Rajat Datta, CIT DR
Hearing: 18/08/202Pronounced: 18/08/2

O R D E R Per Bench This is an appeal filed by the assessee against the order passed by This is an appeal filed by the assessee against the order This is an appeal filed by the assessee against the order the the ld ld Pr. Pr. CIT, CIT, Ranch Ranchi i u/s.362 u/s.362 of of the the Act Act in in Appeal No. No. PCIT.Ranchi/Revision PCIT.Ranchi/Revision-263/100000341507/2022 263/100000341507/2022 dated 30.3.2022 for the assessment year for the assessment year 2017-18.

2.

Shri Devesh Poddar, Shri Devesh Poddar, ld AR appeared for the assessee. Shri appeared for the assessee. Shri Rajat Datta, ld CIT DR Datta, ld CIT DR represented on behalf of the revenue.

3.

At the time of hearing, ld AR of the assessee has submitted that the At the time of hearing, ld AR of the assessee has submitted that the At the time of hearing, ld AR of the assessee has submitted that the consequential order to the order passed by the Ld Pr. CIT u/s.263 of the Act ntial order to the order passed by the Ld Pr. CIT u/s.263 of the Act ntial order to the order passed by the Ld Pr. CIT u/s.263 of the Act

1.

P a g e 1 | 2 Assessment Year : 2017-18 has been passed by the Assessing Officer vide order dated 6.3.2023 without making any adverse inference. Accordingly, he desires to withdraw the appeal. Ld CIT DR did not have any serious objection to the request of ld A.R. of the assessee. Consequently, we dismiss the appeal of the assessee treating it as withdrawn.

4.

In the result, appeal of the assessee stands dismissed as withdrawn>

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →