ANJALI PANDIT,MUMBAI vs. PR CIT 31, MUMBAI

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ITA 4443/MUM/2016Status: DisposedITAT Mumbai11 April 2017AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had received the desired relief and was not interested in pursuing the appeal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Pr. Commissioner invoking revisional jurisdiction under Section 263. The assessee had already obtained the desired relief from the lower authorities.

What were the issues?

Whether the appeal filed by the assessee should be dismissed as withdrawn since the assessee had already obtained the desired relief.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “A”, MUMBAI

Before: Shri Joginder Singh & Shri Rajendra

For Appellant: Shri Jignesh R. Shah, Shri Rajesh Kumar Yadav-
Hearing: 11/04/2017

आदेश / O R D E R Per Joginder Singh (Judicial Member) The assessee is aggrieved by the impugned order dated 21/03/2013 of the Ld. Pr. Commissioner of Income Tax, Mumbai, invoking revisioinal jurisdiction a u/s 263 of the Income Tax Act, 1961 (hereinafter the Act) without assigning any valid reason as the assessment order was neither erroneous nor prejudicial to the interest of the Revenue.

2.

During hearing, Shri Jignesh R. Shah, ld. counsel for the assessee submitted that pursuant to the direction of the Ld. Pr.CIT, the assessee has already got the desired relief, therefore, did not press the appeal filed before this Tribunal. It was contended that the assessee may be permitted to withdraw the appeal. Shri Rajesh Kumar Yadav, Ld. DR, had no objection, if the assessee may be permitted to withdraw the appeal, filed by the assessee.

1.

2.1. We have considered the rival submissions and perused the material available on record. Since, the assessee has already got the desired relief and not interested to pursue the appeal, therefore, the appeal of the assessee is dismissed as withdrawn.

Finally, the appeal of the assessee is dismissed as withdrawn.

This order was pronounced in the open in the presence of ld. representatives from both sides at the conclusion of the hearing on 11/04/2017.

Sd/- Sd/- (Rajendra) (Joginder Singh) लेखा सद�य / ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER मुंबई Mumbai; �दनांक Dated : 11/04/2016 f{x~{tÜ? P.S/.�न.स.

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to :

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