SRIDA KNITTERS,MUMBAI vs. CIT 14, MUMBAI

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ITA 7544/MUM/2013Status: DisposedITAT Mumbai16 June 2016AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the Commissioner of Income Tax under section 263. The Assessing Officer, in effect, made no additions, leaving the original assessment unchanged.

What were the issues?

The primary issue was the assessee's challenge to an ex-parte order under Section 263, which subsequently became inconsequential due to the Assessing Officer's actions.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: SHRI SHAILENDRA KUMAR YADAV, JM & SHRI RAJESH KUMAR, AM

Hearing: 16.6.2016Pronounced: 16.6.2016

अपीऱार्थी ओर से / Assessee by Shri Darshan Gandhi प्रत्यर्थी की ओर से/Revenue by Shri Vinod Kumar सुनवाई की तारीख / Date of Hearing : 16.6.2016 घोषणा की तारीख /Date of Pronouncement 16.6.2016 आदेश / O R D E R PER RAJESH KUMAR, A. M: This is an appeal filed by the assessee against the ex-parte order dated 25.11.2013 passed by Commissioner of Income Tax-14, Mumbai, for assessment year 2009-10.

2.

At the outset, the ld.AR submitted that the assessee has challenged the ex-parte order passed by the Commissioner of Income Tax passed under section 263 of the Income Tax Act, 1961. The AO while giving effect to the order dated 25.11.2013 passed u/s 263 by the CIT did not make any addition and 2 7544/Mum/2013 hence the original order passed by the AO remained unchanged. Therefore, the ld.AR submitted that the present appeal of the assessee has no consequence and hence prayed for withdrawal of the appeal for which the ld.DR did not object. In support of his contention he has filed a letter dated 16.6.2016. The said letter is taken on record.

3.

In view of the legal and factual aspect of the matter, we accept the request of the assessee’s representative and allow to withdraw the appeal of the assessee.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

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