TRIANZ HOLDINGS PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

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ITA 538/BANG/2015Status: DisposedITAT Bangalore29 July 2015AY 2010-112 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 allowed the assessee's request to withdraw the appeal. Consequently, the appeal was dismissed as it had become infructuous.

What were the facts?

The assessee filed an appeal before the ITAT against an assessment order. During the pendency of the appeal, the assessee requested to withdraw it.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT. The consequence of such withdrawal on the pending appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH ‘ B ’

Before: SMT. P. MADHAVI DEVI & SHRI JASON P. BOAZ

For Appellant: Ms. Susan Mathew, C.A
For Respondent: Shri Anurag Sahai, CIT (D.R.)
Hearing: 29.07.2015Pronounced: 29.07.2015

O R D E R Per Shri Jason P. Boaz, A.M. : This appeal by the assessee is directed against the order of assessment for Assessment Year 2010-11 passed under Section 143(3) rws 144C of the Income Tax Act, 1961 (in short 'the Act') dt.30.1.2015 in pursuance of the directions of the Dispute Resolution Panel (‘DRP’), Bangalore. 2. In the course of hearing of the appeal for Assessment Year 2010-11, the learned Authorised Representative filed a petition dt.5.5.2015 requesting for withdrawal of this appeal

1.

2 IT(TP)A No.538/Bang/2015 before the Tribunal. In the forwarding letter dt.6.5.2015 enclosing the aforesaid petition, it is submitted as under : “ ….. The assessee now intends to withdraw the appeal for Assessment Year 2010-11 consequent to the revised directions issued by the DRP and rectification order passed by the Assessing Officer.”

3.

In view of the assessee's request for withdrawal of this appeal filed before the Tribunal for Assessment Year 2010-11, the same is allowed to be withdrawn and consequently being rendered infructuous is accordingly dismissed.

4.

In the result, the appeal is dismissed for Assessment Year 2010-11. Order pronounced in the open court on 29th July, 2015.

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