ANUPAM CHATURVEDI,BABARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1,AGRA, AGRA

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ITA 186/AGR/2024Status: DisposedITAT Agra11 February 2025AY 2018-19Bench: 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 assessee's counsel, at the outset, challenged the section 263 revision order but later submitted not to press the appeal. The Departmental Representative had no objection to the assessee's prayer to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the order passed by the Principal Commissioner of Income Tax under section 263 of the Income Tax Act, 1961. The appeal was for the assessment year 2018-19.

What were the issues?

The primary issue was the validity of the revision order passed by the PCIT under section 263. The assessee ultimately chose not to press the appeal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL

Hearing: 11.02.2025Pronounced: 11.02.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for assessment year 2018-19, arises against the Principal Commissioner of Income Tax (in short, the “PCIT”) , Agra’s order F.No.PCIT-1-Agra/Sec.263/Anupam/2023-24 dated 07.03.2024, involving proceedings under section 263 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties. Case file perused.

3.

Learned counsel at the outset vehemently challenges the section 263 revision order for quite some time, later on submits not to press this assessee’s appeal. The learned CIT/DR Shri Jain is fair enough in not contesting this assessee’s appeal stating that he has no objection on assessee’s prayer to withdraw the appeal.

4.

This assessee’s appeal is dismissed as withdrawn, subject to all just exceptions. Order pronounced in the open court on 11TH February, 2025.

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