M M AHMED,CHENNAI vs. ITO NON CORPORATE WARD 3 (1), CHENNAI

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ITA 2575/CHNY/2017Status: DisposedITAT Chennai08 May 2018AY 2014-152 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 allowed the assessee's request to withdraw the appeal. Since the issue was rectified and the assessee no longer wished to pursue the appeal, it was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee's counsel requested to withdraw the appeal. This was due to a mistake in the appellate order which was rectified by a subsequent order under section 154.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal after a rectification order has been passed addressing the original grievance.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Before: Shri Abraham P. George & Shri Duvvuru RL Reddy

Hearing: 04.05.2018Pronounced: 08.05.2018

O R D E R

PER DUVVURU RL REDDY, JUDICIAL MEMBER:

1.

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 4, Chennai, dated 14.07.2017 relevant to the assessment year 2014-15.

2.

When the appeal was taken up for hearing, by filing a letter dated 16.04.2018 stating that since there was a mistake in the appellate order and the rectification order under section 154 of the Income Tax Act has since been carried out, the ld. Counsel for the assessee prayed for permission to withdraw the appeal filed by the assessee. Against the above, the ld. DR did not object to the submissions of the ld. Counsel.

3.

In view of the above submissions of the ld. Counsel for the assessee and there being no objection raised by the ld. DR, the appeal filed by the assessee is dismissed as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on the 08th May, 2018 at Chennai.

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