SHAILENDRA BHATT,ALIGARH vs. PRINCIPAL COMMISSIONER OF INCOME-TAX-1, AGRA, AGRA

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ITA 94/AGR/2022Status: DisposedITAT Agra12 February 2025AY 2017-2018Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 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 allowed the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income Tax Act. Subsequently, the assessee filed an application to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw an appeal filed against an order under Section 263 of the Income Tax Act.

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 Commissioner of Income Tax (Appeals)-1, [in short, the “CIT(A)”], Agra’s in case No. PCIT-1/Agra/ITO(OSD)/263/Shailendra/2021-22 dated 31.03.2022, in proceedings under Section 263 of the Income Tax Act, 1961, [hereinafter referred to as ‘the Act’].

2.

The assessee has filed an application on 03.02.2025 for withdrawal of the instant appeal as under:

Shailendra Bhatt “Hon'ble Members, The aforesaid appeal was filed by the appellant against the order under section 263 of the Income Tax Act, passed by the Ld. Principal Commissioner of Income Tax, Agra. However, in the proceedings conducted by the Ld. Assessing Officer and the consequent order passed by him under section 143(3) r.w.s. 263, no adverse inference has been drawn by the learned assessing officer. Hence, we are withdrawing our appeal filed against the order of the Principal Commissioner of Income Tax under section 263. The appellant prays and seeks your honours permission to withdraw the appeal so filed.”

3.

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

4.

This assessee’s appeal is dismissed as withdrawn subject to all just exceptions.

Order pronounced in the open court on 12.02.2025

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