KANNAN SUMATHI,SALEM vs. ITO, SALEM

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ITA 1389/CHNY/2017Status: DisposedITAT Chennai18 April 2018AY 2012-133 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 prayer of the assessee's counsel and allowed the withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax (Appeals). The assessee's counsel submitted a letter requesting withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal filed by the assessee should be withdrawn as per their request.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, ‘D’ BENCH, CHENNAI

Before: SHRI A.MOHAN ALANKAMONY & SHRI DUVVURU RL REDDY

For Respondent: Smt. Vijaya Prabha, JCIT
Pronounced: 18.04.2018

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 Principal Commissioner of Income Tax (Appeals), Salem dated 30.03.2017 in C.No.9544(06)/2016-17/PCIT/SLM for the assessment year 2012-13 passed U/s.263 of the Act.

2.

At the outset, the Ld.AR submitted a letter dated 18.04.2018 before us requesting for withdrawal of the appeal filed by the assessee. The extract of the letter dated 18.04.2018 is reproduced herein below for reference:

“Memo for Withdrawal

In view of the Order of Assessment dated 08.12.2017 in the Assessee’s case, giving effect to the Order of the Principal Commissioner u/s 263 of the Income Tax Act, 1961, dated 30.03.2017, we have instructions from the Assessee to withdraw the above appeal.

Therefore, we may be permitted to withdraw the above appeal. Dated at Chennai on this the 18th day of April, 2018. Sd/- Counsel for Appellant”

3.

The Ld.DR did not raise any objection for withdrawing the appeal.

4.

After hearing both sides, considering the prayer of the Ld.AR, we hereby dismiss the appeal of the assessee as withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on the 18th April, 2018 at Chennai.

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