J& J L LEATHER ENTERPRISES PVT.LTD,KANCHIPURAM vs. PCIT TAX-1, CHENNAI

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ITA 912/CHNY/2023Status: DisposedITAT Chennai09 May 2024AY 2018-19Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal challenging the revisional jurisdiction exercised by the appropriate authority. The assessee's counsel sought withdrawal of the appeal as no additions were made in the consequential order.

What were the issues?

The primary issue was whether the appeal challenging the revisional jurisdiction was maintainable after the consequential order resulted in no additions.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

आयकर अपीलीय अिधकरण ‘ए’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग7र, �ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ (िनधा9रण वष9 / Assessment Year: 2018-19) J & J Leather Enterprises Pvt. Ltd. Pr. CIT-1 बनाम/ 56/7 Nallambakkam Village Chennai. Via Vandalur R.F. Vs. Kanchipuram Vandalur -600 048. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACJ-8864-E (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri P. Ranga Ramanujam (CA)-Ld. AR � थ�कीओरसे/Respondent by : Shri Nilay Baran Som (CIT)-Ld. DR सुनवाई की तारीख/Date of Hearing : 09-05-2024 घोषणा की तारीख /Date of Pronouncement : 09-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

By way of aforesaid appeal, the assessee challenges revisional jurisdiction u/s 263 as exercised by appropriate authority vide order dated 27-03-2023. The Ld. AR, at the outset, sought withdrawal of the appeal on the ground that no additions have been made in the consequential order and therefore, the assessee does not wish to pursue the same. The same was not objected to by Ld. CIT-DR.

2.

Accepting the prayer of Ld. AR, the appeal is dismissed as withdrawn. Order pronounced on in open court on 09th May, 2024.

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