R.YUVARAJ,CHENNAI vs. ITO, CHENNAI

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ITA 1295/CHNY/2016Status: DisposedITAT Chennai27 October 2017AY 2011-122 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 assessee's counsel sought permission to withdraw both appeals. The Departmental Representative did not object to this request. Consequently, the Tribunal dismissed both appeals as withdrawn.

What were the facts?

The assessee filed two appeals before the ITAT against orders passed under Section 143(3) and Section 263 of the Income Tax Act. The assessment year in question was 2011-12.

What were the issues?

The primary issue was the assessee's request to withdraw their appeals before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Before: Shri Duvvuru RL Reddy & Shri S. Jayaraman

Hearing: 24.10.2017Pronounced: 27.10.2017

आयकर अपील�य अ�धकरण, ‘‘सी” �यायपीठ, चे�नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI �ी धु�वु� आर.एल रे�डी, �या�यक सद�य एवं �ी एस जयरामन, लेखा सद�य के सम� Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member I.T.A.Nos.887 and 1295/Mds/2016 �नधा�रण वष�/Assessment Year:2011-12 Shri R. Yuvaraj, The Income Tax Officer, Vs. C/o Shri T.N. Seetharaman, Business Ward I(5), [Presently ITO, Advocate, # 384 (Old No. 196), Non Corporate Circle 22(5), Lloyds Road, Chennai 600 086. Chennai. . [PAN:AHBPY9547N] (अपीलाथ� /Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से / Appellant by : Shri K. Meenakshisundaram, ITP ��यथ� क� ओर से/Respondent by : Shri N. Madhavan, Addl.CIT सुनवाई क� तार�ख/ Date of hearing : 24.10.2017 घोषणा क� तार�ख /Date of Pronouncement : 27.10.2017 आदेश /O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER:

Both the appeals filed by the same assessee are directed against the orders of the ld. Commissioner of Income Tax (Appeals) 10, Chennai dated 18.02.2016 passed under section 143(3) of the Income Tax Act, 1961 [“Act” in short] as well as against the order of the ld. PCIT, Chennai-7, Chennai dated 30.03.2016 passed under section 263 of relevant to the assessment year 2011-12.

2.

When both the appeals were taken up for hearing, the ld. Counsel for the assessee has sought for permission to withdraw the appeals filed by the assessee by making endorsement under Form 36 that “the entire appeal is withdrawn”, against which, 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, both the appeals filed by the assessee are dismissed as withdrawn.

4.

In the result, the appeals filed by the assessee are dismissed.

Order pronounced on the 27th October, 2017 at Chennai.

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