SH. SANJEEV KUMAR SHARMA,GHAZIABAD vs. ITO, GHAZIABAD

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ITA 233/DEL/2016Status: DisposedITAT Delhi07 September 2016AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee's counsel requested to withdraw the appeal as a revision order under Section 263 had been passed, directing a fresh assessment.

What were the issues?

Whether the appeal should be withdrawn due to a subsequent revision order directing a fresh assessment.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI

Before: Sh. N. K. Saini

Hearing: 07.09.2016Pronounced: 07.09.2016

ORDER This is an appeal by the assessee against the order dated 21.10.2015 of ld. CIT(A), Ghaziabad.

2.

At the time of hearing ld. Counsel of the assessee filed an application stating therein as under: “Dear Sir, We, on behalf of and under instructions from our client Shri Sanjeev Kumar Sharma (herein after referred to as "Appellant") with reference to captioned appeal for the Assessment Year 2009-10, submits as under:- That against the order passed u/s 143(3)/147 dated 27.02.2014, a revision order u/s 263 of the Income Tax Act, 1961 was passed directing the assessing officer to make a fresh assessment. Copy of the order is enclosed herewith for your kind perusal.

1.

2 Sanjeev Kumar Sharma In the above circumstances, the appellant is not pressing this appeal with a right to represent the matter a fresh if required based upon the fresh assessment order. The Hon'ble bench is requested to kindly pass an appropriate order. Should your Honour require any further details / clarifications, we shall be pleased to submit the same.” Yours faithfully, Sd/- (Rajeev Ahuja) CA 3. In his rival submissions the ld. DR did not object if the appeal is dismissed as withdrawn.

4.

In view of the above, the request of the ld. Counsel for the assessee is accepted. Accordingly, the appeal filed by the assessee stands dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed. (Order Pronounced in the Court on 07/09/2016)

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