INAM UL MUSHIR JAFRI,AGRA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1. AGRA , AGRA

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ITA 114/AGR/2022Status: DisposedITAT Agra07 February 2025AY 2017-2018Bench: SH. RAMIT KOCHAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee, through their counsel, moved an application to withdraw the appeal. The Departmental Representative did not object to the withdrawal. Consequently, the Tribunal allowed the withdrawal.

What were the facts?

The assessee filed an appeal against the order dated 21.03.2022 passed by the Principal Commissioner of Income Tax-1, Agra. The assessee later filed an application to withdraw the appeal, citing reconsideration of the circumstances following assessment proceedings. The assessment order was passed under section 143(3) read with section 263 of the Income Tax Act.

What were the issues?

Whether the appeal should be dismissed as withdrawn upon the assessee's application and the Department's no objection.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SH. RAMIT KOCHAR & SH. SUDHIR KUMAR

For Respondent: Shri Sukesh Kumar Jain, CIT DR
Hearing: 23/01/2025

ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of the Principal Commissioner of Income Tax-1, Agra [hereinafter referred to as “Ld. PCIT”] vide order dated 21.03.2022 pertaining to assessment year 2017-18.

2.

At the outset, the Ld. Counsel for Assessee moved an application dated 13.05.2024, requesting that the assessee wished to withdraw this appeal, which is reproduced hereunder:-

“13-05-2024

Before the Income Tax Appellate Tribunal Honorable Member Sanjay Place, Agra

Regarding: Inam UI Mushir Jafri, R/o 47. 1. P. Residency, Near Neeti Bagh, Indrapuram, Agra 282001, Uttar Pradesh Appeal No: ITA114/AGR/2022 (AY-2017-2018)

Subject: Application for Withdrawal of Appeal against Order of Commissioner of Income Tax under Section 263 Respected Sir/Madam,

1.

Inam UI Mushir Jafri, hereby submit this application for the withdrawal of the appeal filed before your honour against the order dated 31.03.2022 of the Principal Commissioner of Income Tax-1 Agra under Section 263 of the Income Tax Act.

Upon careful reconsideration and review of the circumstances following the assessment proceedings as per the direction of the PCIT-1 Agra under section 263 of the Income Tax Act, I have arrived at the conclusion that it would be prudent to withdraw the appeal filed before your honour. The grounds for withdrawal of the appeal are as follows:

The assessment order was already passed by the learned assessing officer under section 143(3) read with section 263 of the Income Tax Act on 23.03.2023 under faceless assessment and accepted the submission of the assessee.

Therefore, I respectfully request the Honourable Tribunal to accept this application for the withdrawal of the appeal and kindly issue appropriate orders to reflect the withdrawal of the same. I undertake to comply with any procedural requirements and provide any necessary documentation to facilitate the withdrawal process. Thank you for your attention to this matter. Yours faithfully, Sd/- Inam Ul Mushir Jafri”

3.

In the sake of application of withdrawal of appeal, this appeal is dismissed as withdrawn. The Ld. Commissioner of Income Tax (Departmental Representative) did not object to withdrawal of the appeal by assessee. Accordingly, the appeal is dismissed as withdrawn.

4.

In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 07.02.2025.

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