SRI. GEORGE MATHEW,COCHIN vs. THE ITO, COCHIN

PDF · subscribers
ITA 250/COCH/2016Status: DisposedITAT Cochin23 June 2022AY 2011-122 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 noted that the assessee's counsel was not pressing the appeal, and the Departmental Representative had no objection. Therefore, the appeal was dismissed as not pressed.

What were the facts?

The assessee filed an appeal against the order of the CIT exercising powers under Section 263 of the Income Tax Act for AY 2011-12. During the hearing, the assessee's counsel stated they were not pressing the appeal.

What were the issues?

Whether the appeal should be dismissed as not pressed by the assessee.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Smt. Preetha S. Nair, Advocate
For Respondent: Shri Shantam Bose, CIT-DR
Hearing: 23.06.2022Pronounced: 23.06.2022

This is an appeal filed by the assessee against the order of the CIT, Kochi -2 dated 01.03.1016 for AY 2011-12 challenging exercising of powers by the Commissioner of Income Tax under Section 263 of the Income Tax Act, 1961 (hereinafter "the Act").

2.

During the course of hearing the learned A.R. submitted that she is not pressing the appeal to which the learned D.R. has no objection. The learned A.R. has also filed a letter dated 23.06.2022 through e-mail to this effect, which is kept on record.

3.

In view of this we dismiss the appeal of the assessee as not pressed. Dictated and pronounced in the open Court on 23rd June, 2022.

More judgments on Section 263

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

Recent GST High Court judgments

Search GST case law →