Loading judgment…
Facts
The assessee filed an appeal against an order by the Principal Commissioner of Income Tax. The appeal arose from an assessment order passed under section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2017-18. A consequential assessment order was passed after an order under section 263.
Held
At the time of hearing, the Authorized Representative stated that the assessee does not wish to press the appeal. This is because a subsequent assessment order has been passed, and an appeal has been filed against it.
Key Issues
Whether the appeal should be pressed or dismissed as not pressed due to a subsequent assessment order and appeal.
Sections Cited
143(3), 263
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH ‘DB’ AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH
Date of Hearing 24.04.2025 Date of Pronouncement 18.07.2025 ORDER PER BRAJESH KUMAR SINGH, AM,
This appeal by the assessee is directed against the order of the Principal Commissioner of Income Tax-1, Agra, (hereinafter referred to ‘PCIT’) dated 31.03.2022, arising out of assessment order passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’), dated 09.05.2019 for Assessment Year 2017-18.
At the time of hearing, the Ld. AR made a statement before the BAR that the assessee does not want to press this appeal as the consequential assessment order in response to the order u/s 263 of the Act dated 31.03.2022 passed by the ld. PCIT, Agra, in his case has already been passed and against the said assessment order, the assessee has filed an appeal. Therefore, this appeal is dismissed as not pressed.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 18th July, 2025.