AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

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ITA 223/GTY/2019Status: HeardITAT Guwahati06 September 2022AY 2016-172 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's request and dismissed the appeal as withdrawn. The decision was based on the assessee's undertaking to withdraw the appeal.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee's counsel requested to withdraw one of the appeals, ITA No. 223/GAU/2019, for the assessment year 2016-2017.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn based on their request and undertaking.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘GUWAHATI’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Dr. Manish Borad

Per Rajpal Yadav, Vice-President (KZ):- The bunch of six appeals, i.e. to 224/GAU/2019 for Assessment Years 2012-13 to 2016-17 is listed for hearing. In A.Y. 2012-13, there are two appeals, i.e. ITA No. 219/GAU/2019 and ITA No. 224/GAU/2019.

2.

Ld. Counsel for the assessee did not press two appeals out of the above six, but we have directed him to file specific letters expressing this intention at the end of the assessee because we have the experience that later on Miscellaneous Applications are being filed pleading therein that (A.Y. 2016-2017) M/s. Agrim Infraproject Pvt. Limited this mandate was not given to the ld. Counsel. Our experience again fortified in this group also when assessee filed an undertaking in ITA No. 223/GAU/2019 for its dismissal as not pressed and adjournment application in ITA No. 221/GAU/2019. Therefore, we adjourn the hearing in ITA 221/GAU/2019 on 28th September, 2022 and ITA 223/GAU/2019 is dismissed as withdrawn. In rest of the four appeals, we will dictate separate orders. The Department be informed accordingly.

3.

In the result, the appeal being of the assessee is dismissed. Order pronounced in the open Court on 06/09/2022.

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