M/S. SANATANA DHARMA EDUCATIONAL & CULTURAL SOCIETY,ALAPPUZHA vs. THE ITO, ALAPPUZHA

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ITA 235/COCH/2020Status: DisposedITAT Cochin08 February 2022AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the order giving effect to the Section 263 order had been passed and there was no revenue effect. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the CIT (Exemption) under Section 263 of the Income Tax Act. The assessee later informed the tribunal that they did not wish to press the appeal.

What were the issues?

The primary issue was whether the appeal needed to be adjudicated, given the assessee's decision not to press it and the absence of revenue effect.

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 Mathan, JM & Shri B.R. Baskaran, AM

For Appellant: Shri R. Krishnan, CA
For Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Hearing: 08.02.2022Pronounced: 08.02.2022

This is an appeal filed by the assessee against the order passed under Section 263 of Income Tax Act, 1961 by the learned CIT (Exemption), Kochi in DIN & Letter No. ITBA/COM/F/17/2019-20/1026351015(1) dated 09.03.2020.

2.

Shri R. Krishnan, CA appeared on behalf of the assessee the Smt.

J.M. Jamuna Devi, Sr. DR appeared on behalf of Revenue.

3.

At the time of hearing the learned A.R. submitted that he does not wish to press the appeal as the order giving effect to the order under Section 263 of the Act has been passed and there is no revenue effect. On 2 Sanatana Dharma Educational& Culturl Soceity this the learned D.R. did not raise any objection. Consequently the appeal filed by the assessee is dismissed as withdrawan.

Dictated and pronounced in the open Court on 8th February, 2022.

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