M/S KRISHNA BUILDER,DELHI vs. CIT, ROHTAK

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ITA 1383/DEL/2013Status: DisposedITAT Delhi11 May 2016AY 2009-103 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 considered the assessee's request to withdraw the appeal. Based on the statement and the written application, the Tribunal decided to dismiss the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Commissioner of Income Tax under Section 263. During the hearing, the assessee's representative stated the intention to withdraw the appeal.

What were the issues?

Whether the appeal filed by the assessee should be permitted to be withdrawn.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D”, NEW DELHI

Before: SHRI H.S. SIDHU & SHRI J.S. REDDY

Hearing: 11111111

Date of Hearing : Date of Hearing : 11111111-5-201 Date of Hearing : Date of Hearing : 201 2016 201 Date of Order : 11111111-5-201 Date of Order : 2016 Date of Order : Date of Order : 201 201

ORDER ORDER ORDER ORDER PER PER H.S. SIDHU PER PER H.S. SIDHU H.S. SIDHU : : : : JM H.S. SIDHU This appeal by the Assessee is directed against the Order of the Ld. Commissioner of Income Tax, Rohtak dated 28.12.2012 pertaining to assessment year 2008-09 passed u/s. 263 of the I.T. Act, 1961.

2.

The grounds of appeal raised read as under:-

“1. That on the facts and in the circumstances of the case, the order dated 28.12.2012 of the Commissioner of Income Tax, Rohtak, u/s. 263 of the Income Tax Act, 1961 is erroneous in law as he had no jurisdiction over the case.

2. Without prejudice to ground no. 1, and on facts and circumstances of the case the CIT, Rohtak has erred in set aside the order dated 28.2.2011 of AO, Sonepat without appreciating that all the relevant information/ documents were filed during the course of assessment proceeding and the same were duly verified by the AO.

3. The appellant craves liberty to add, alter, vary or amend any ground of appeal.

3.

The facts narrated by the Revenue Authorities are not disputed, therefore, need not to repeat here for the sake of convenience.

4.

At the time of hearing Sh. GN Gupta, Advocate/Authorised Representative of the Assessee has made a statement that Assessee wants to withdraw the captioned Appeal and in this behalf he filed an Application dated 11.5.2016 stating therein that assessee may be permitted to withdraw the present Appeal.

5.

None appeared on behalf of the Revenue.

6.

We have heard Ld. Counsel of the Assessee and perused the relevant records. Keeping in view of the statement given by Sh. GN Gupta, 2 Advocate/Authorised Representative of the assessee as well as written Application/request dated 11.5.2016 filed during the hearing by him, the present Appeal of the Assessee is dismissed, as withdrawn.

7.

In the result, the Appeal filed by the Assessee stands dismissed.

Order pronounced in the Open Court on 11/5/2016.

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