MARTIN AND HARRIS LABORATORIES LTD,MUMBAI vs. PR CIT 1, MUMBAI

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ITA 3465/MUM/2017Status: DisposedITAT Mumbai25 October 2017AY 2012-132 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 noted the assessee's request to withdraw the appeal as they had no further grievance. The revenue did not object to this request.

What were the facts?

The assessee filed an appeal against the revisional order passed by the Principal Commissioner of Income Tax. However, the assessee later expressed no grievance against the consequential order and wished to withdraw the appeal.

What were the issues?

Whether the assessee's appeal against the revisional order should be dismissed as withdrawn due to no further grievance.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI D.T. GARASIA, JM & SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R

Per Manoj Kumar Aggarwal (Accountant Member) 1. The captioned appeal by assessee for Assessment Year [AY] 2012-13 primarily contest invocation of revisional jurisdiction u/s 263 by ITA.No.3465/Mum/2017 Martin & Harris Laboratories Limited Assessment Year-2012-13 Ld. Pr. Commissioner of Income Tax-1, Mumbai vide order dated 29/03/2017.

2.

The Ld. Counsel for assessee [AR], at the outset, drew our attention to the fact that the assessee has no grievance against the consequential order passed by the lower authorities and therefore, the assessee was no more interested in pursuing the present appeal and wants to withdraw the same. A request in this regard has been placed on record vide letter dated 17/10/2017. The Ld. Sr. DR raised no objection against the same.

3.

In view of the above, the assessee’s appeal stands dismissed in limine. Order pronounced in the open court on 25th October, 2017.

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