GKW LIMITED,KOLKATA vs. CIT, KOLKATA-1, KOLKATA

PDF · subscribers
ITA 871/KOL/2014Status: DisposedITAT Kolkata18 May 2016AY 2009-20102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn by the Tribunal.

What were the facts?

The assessee filed an appeal before the ITAT. The Assessing Officer (AO) had passed an order under section 263/143(3) of the Act. The assessee's counsel received instructions to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal before the Tribunal due to the matter being disposed of by the AO.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM]

Hearing: 18.05.2016Pronounced: 18.05.2016

ORDER

Per Shri M. Balaganesh, AM:

1.

This appeal by assessee is arising out of revision order of CIT vide M No. Cit,Kol-1/263/2013-14/10340-42 dated 14.03.2014. Assessment was framed by ITO, Ward-1(3), Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2009-10 vide his order dated 29.12.2011.

2.

At the time of hearing Ld. Counsel for the assessee submitted that he has instructions to withdraw the appeal as the matter has been disposed of by the Ld. AO vide its order u/s. 263/143(3) of the Act. Ld. Sr. DR has not raised any objection to this withdrawal. Hence, we permit the withdrawal and dismiss this appeal of assessee as withdrawn. 3. In the result, appeal of assessee is dismissed as withdrawn. 4. Order is pronounced in the open court.

Sd/- Sd/- (N. V. Vasudevan) (M. Balaganesh) Judicial Member Accountant Member

Dated : 18th May, 2016 Jd.(Sr.P.S.)

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →