M/S. SHYAMA AUTOMOBILES,RANCHI vs. PCIT, RANCHI
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.
Held
The Tribunal, noting the absence of objection from the Revenue, accepted the assessee's request and consequently dismissed the appeal as withdrawn.
Key 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the appeal filed by the assessee against an order passed under Section 263 of the Income Tax Act should be dismissed as withdrawn, given a subsequent non-adverse consequential order by the Assessing Officer.
Sections Cited
Section 263 of the Income Tax Act, 1961, Section 362 of the Income Tax Act, 1961
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
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE S/ S/HRI GEORGE MATHAN, JUDICIAL MEMBER , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.37/RAN/2022 Assessment Year : 2017-18 M/s. Shyama Automobiles, M/s. Shyama Automobiles, Vs. Pr. CIT, Ranchi Pr. CIT, Ranchi R.R.Tower, R.R.Tower, Ratu Ratu Road, Road, Ranchi PAN/GIR No. .ACEFS 4490 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Devesh Poddar, Adv Devesh Poddar, Adv Revenue by : Shri Rajat Datta, CIT DR : Shri Rajat Datta, CIT DR Date of Hearing : 18/08/202 2025 Date of Pronouncement : 18/08/2 2025 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.
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.
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
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ITA No.37/RAN/2022 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.
In the result, appeal of the assessee stands dismissed as withdrawn>
Order dictated and pronounced in the open court on 18/08/2025. Sd/- sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi ; Dated 18/08/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The appellant:M/s. Shyama Automobiles, R.R.Tower, Ratu Road, Ranchi 2. The Respondent: Pr. CIT, Ranchi 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, 5. DR, ITAT, Ranchi 6. Guard file. //True Copy//
By order
Sr.Pvt.secretary ITAT, Ranchi
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