GALLAGHER SERVICE CENTER LLP (FORMERLY KNOWN AS GALLAGHER OPERATIONS SUPPORT SERVICES P LTD),PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, NFAC,, DELHI

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ITA 178/PUN/2022Status: DisposedITAT Pune23 December 2024AY 2017-18Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. Consequently, the grounds of appeal raised by the assessee were dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against an order for Assessment Year 2017-18. The assessee subsequently filed a letter requesting the withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal should be granted.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “C” :: PUNE

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Darpan Kripalani – AR
For Respondent: Shri Prakash L Pathade – CIT(DR)
Hearing: 18/12/2024Pronounced: 23/12/2024

Assessment Year: 2017-18 Gallagher Service Center LLP V The Additional/Joint/ (formerly known as Gallagher s Deputy/Assistant Operations Support Services Commissioner of Income Private Limited), Tax/Income-tax Officer, 401, Delta 2, Gigaspace IT National Faceless Park, Vimannagar, Assessment Pune – 411014. Centre(NFAC). PAN: AAQFG7417F Appellant/ Assessee Respondent / Revenue Assessee by Shri Darpan Kripalani – AR Revenue by Shri Prakash L Pathade – CIT(DR) Date of hearing 18/12/2024 Date of pronouncement 23/12/2024 आदेश/ ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This is an appeal filed by the assessee against the order of ld.Assessing Officer for Assessment Year 2017-18 dated 27.01.2022 passed u/sec.143(3) r.w.s 144C(13) read with section 144B of the Income tax Act, 1961.

Submission of ld.AR : 2. Ld.Authorised Representative(ld.AR) for the Assessee filed letter dated 27.11.2024.

Findings & Analysis : 3. We have heard both the parties and perused the records. The assessee filed a letter dated 27.11.2024 requesting for withdrawal of appeal. The relevant paragraph of the said letter is reproduced as under :

Submission of ld.DR : 3. On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn.

4.

In view of the above, we permit to withdraw the appeal of the assessee. Accordingly, grounds of appeal raised by the assessee are dismissed as withdrawn.

5.

In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 23rd December, 2024.

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