ANJALI CINETORIUM P.LTD,MUMBAI vs. CIT 8, MUMBAI

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ITA 2631/MUM/2013Status: DisposedITAT Mumbai18 August 2016AY 2008-092 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 stated that they were no longer aggrieved by the CIT's order as no additions were made. The assessee requested to withdraw the appeal.

What were the facts?

The assessee filed an appeal against a revision order passed by the CIT under section 263. During the set aside proceedings, the Assessing Officer made no additions to the income.

What were the issues?

Whether the assessee is still aggrieved by the CIT's revision order when no additions were made in the subsequent assessment proceedings.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI

Before: SHRI B.R. BASKARAN & SHRI SANJAY GARG

For Appellant: Ms. Mrugakshi Joshi, A.R
For Respondent: Ms. Sushmita Mishra, D.R
Hearing: 18.08.2016Pronounced: 18.08.2016

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee agitating the revision order passed by the Commissioner of Income Tax [hereinafter referred to as the CIT] relevant to assessment year 2008-09 invoking jurisdiction under section 263 of the Income Tax Act.

2.

At the outset, the Ld. A.R. of the assessee has made a statement that in the set aside proceedings, the Assessing Officer (hereinafter referred to as the AO) has not made any additions and the assessee is no more aggrieved by the order of the CIT passed under section 263 of the Act. She has, thus, prayed for withdrawal of the appeal.

3.

The Ld. D.R. has not objected to the same.

Order pronounced in the open court on 18.08.2016.

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