KUSUM,MAINPURI vs. PCIT. AGRA, AGRA

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ITA 51/AGR/2022Status: DisposedITAT Agra12 February 2025AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Departmental Representative had no objection to the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order passed by the Pr. Commissioner of Income Tax under Section 263 of the Income Tax Act, 1961. At the time of hearing, the assessee expressed a wish to withdraw the appeal.

What were the issues?

Whether the assessee's appeal can be dismissed as withdrawn when the assessee requests withdrawal and the department has no objection.

Which sections of the Income-tax Act were involved?

Section 263

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

ORDER

PER SATBEER SINGH GODARA, JUDICIAL MEMBER:

1.

This assessee’s appeal for assessment year 2017-18 arises against Pr. Commissioner of Income Ta-1, Agra’s in case No. PCIT- 1/Agra/ITO(OSD)/263/Kusum/2021-22 order dated 31.03.2022, in proceedings under Section 263 of the Income Tax Act, 1961, [hereinafter referred to as ‘the Act’].

2.

At the time of hearing, learned counsel submits that the assessee wants to withdraw it’s instant appeal.

3.

Learned department representative submits that he has no objection to the instant withdrawal of appeal. Ordered accordingly.

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