M/S MAHIM PATRAN PVT.LTD,AGRA vs. ACIT-CIRCLE-2(1)(1), AGRA

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ITA 361/AGR/2015Status: DisposedITAT Agra26 October 2026AY 2011-121 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 tribunal considered the withdrawal applications filed by the assessee. The department representative raised no objection to the withdrawal.

What were the facts?

The assessee filed applications for withdrawal of three appeals before the tribunal. The assessee was exploring options of settling the matter under a specific scheme.

What were the issues?

Whether the assessee's appeals should be dismissed as withdrawn based on their application.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, AGRA

Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL

Hearing: 12.02.2025Pronounced: 12.02.2025

Sr. Appeal No. A.Y. Assessee Respondent Order appealed Proceedings No. against u/s 1. 341/Agr/2014 2009-10 M/s Mahim JCIT CIT(A)-II, Agra 143(3) of Patran Pvt. Appeal No. the I.T. Act, Ltd. 258/CIT(A)- 1961 II/Agra/JCIT- 4/Agra/2009-10 Dated 29.03.2014 2. 360/Agr/2015 2010-11 M/s Mahim ACIT CIT(A)-II, Agra 143(3) of Patran Pvt. Appeal No. the I.T. Act, Ltd. 91/CIT(A)- 1961 II/Agra/JCIT- 4(1)/Agra/2010-11 Dated 16.03.2015 3. 361/Agr/2015 2011-12 M/s Mahim ACIT CIT(A)-II, Agra 143(3) of Patran Pvt. Appeal No. the I.T. Act, Ltd. 289/CIT(A)- 1961 II/Agra/JCIT- 4(1)/Agra/2013-14 Dated 16.03.2014

2.

Mr. Shrivastava submits that the assessee has filed it’s identical application(s) on 12.02.2025 for withdrawal of the instant three appeals as under:

“That in the above-mentioned case hearing is fixed tomorrow before the Hon'ble Bench.

In this regard it is respectfully submitted that the management of the Appellant Company is exploring the option of taking up the matter in VSVS scheme subject to financial considerations and legal opinion.

&361/Agr/2015 M/s Mahim Patran Pvt. Ltd.

In the above circumstances it is most humbly requested that One week time may kindly be allowed to take appropriate decision after seeking legal advice in this regard.”

3.

Learned department representative submits that he has no objection to the instant withdrawal applications per se. Ordered accordingly.

4.

These assessee’s three appeals and 360 - 361/Agra/2015 are dismissed as withdrawn subject to all just exceptions.

Order pronounced in the open court on 12.02.2025

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