RAJNEESH AGARWAL,KOLKATA vs. PR.CIT, KOL-8, KOLKATA, KOLKATA

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ITA 1188/KOL/2017Status: DisposedITAT Kolkata01 March 2018AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal as there was no objection from the Revenue. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax under Section 263. Subsequently, the assessee filed a withdrawal letter stating that the reassessment order passed under Section 263/143(3) did not make any additions and accepted the original income.

What were the issues?

Whether the assessee is permitted to withdraw the appeal after the reassessment order was passed without additions.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “C” KOLKATA

Before: Shri N.V.Vasudevan & Shri Waseem Ahmed

O R D E R

PER Waseem Ahmed, Accountant Member:

- This is an appeal filed by the assessee against the order of Pr. Commissioner of Income Tax-8, Kolkata for the assessment year 2011-12 in the matter of order passed u/s 263 of the Income Tax Act, 1961.

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