M/S BENCHMARK AGRO AND FARMS PVT. LTD., RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1,, RAIPUR

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ITA 61/RPR/2023Status: DisposedITAT Raipur20 November 2023AY 2017-18Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal. The Revenue did not raise any objection to the withdrawal request.

What were the facts?

The assessee filed an appeal against the order of the Pr. Commissioner of Income Tax for Assessment Year 2017-18. The assessee's counsel requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal should be granted.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA

For Appellant: Ms. Surbhi Bhansali, CA
For Respondent: Shri Satya Prakash Sharma, Sr. DR
Hearing: 20.11.2023Pronounced: 20.11.2023

आदेश / ORDER

PER RAVISH SOOD, JM:

1.

The present appeal filed by the assessee is directed against the order passed by the Pr. Commissioner of Income Tax, Raipur-1 (for short ‘Pr. CIT’), dated 22.03.2022, which in turn arises from the order passed by the A.O. u/s.143(3) of the Income-tax Act, 1961 (for short ‘Act’), dated 15.10.2019 for A.Y. 2017-18.

2.

At the threshold of hearing of the appeal, Ms. Surbhi Bhansali, Ld. Authorized Representative (for short ‘AR’) for the assessee submitted that as per instruction, the present appeal is sought to be withdrawn. The Ld. AR had drawn our attention to a letter received on 16.11.2023, wherein a request had been made for withdrawing of the captioned appeal by the assessee’s counsel.

3.

Shri Satya Prakash Sharma, Ld. Sr. Departmental Representative (for short ‘DR’) on being confronted with the aforesaid request of the assessee appellant did not raise any objection.

4.

Considering the aforesaid fact that the assessee seeks withdrawal of the present appeal, we permit the same. Thus, the captioned appeal filed by the assessee is dismissed as withdrawn.

3 M/s. Benchmark Agro and Farms Pvt. Ltd. Vs. Pr. CIT, Raipur-

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in open court on 20th day of November, 2023.

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