A V. MEMON,MUMBAI vs. DCIT CEN CIR 45, MUMBAI

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ITA 4830/MUM/2013Status: DisposedITAT Mumbai08 October 2015AY 2004-053 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 allowed the assessee's request to withdraw the appeals. The Departmental Representative had no objection to the withdrawal.

What were the facts?

The assessee filed appeals against orders passed by the Assessing Officer under Section 271(1)(c) of the Income Tax Act. The assessee subsequently submitted letters requesting to withdraw these appeals.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI

For Appellant: Shri Romil Shah
For Respondent: Shri Durga Dutt
Hearing: 08/10/2015Pronounced: 08/10/2015

Heard together (2 matters)

ITA No. 4831/MUM/2013
ITA No. 4833/MUM/2013

Read from the judgment's own cause title. This page is filed under one of them.

The captioned appeals filed by the assessee are directed against a common order of the CIT(A)-38, Mumbai dated 28/03/2013, pertaining to the assessment years 2004-05 to 2008-09, which in turn has arisen from orders passed by the Assessing Officer dated 30/06/2011 under section 271(1)(c) of the Income Tax Act, 1961 (in short ‘the Act’).

2.

The assessee has filed five separate letters in respect of all the appeals, which are dated 21st September, 2015. All the letters are similarly worded, except difference in ITA Nos.& Assessment Years. The contents of the letter submitted in respect of 2004-05 read as under:-

“ Re: A V Menon (‘Appellant’) Assessment Year (‘AY' ) :2004-05 ITA 4830/Mu/2013(Assessee’s Appeal) –‘A’-Bench. Sub:- Withdrawal of appeal. I refer to the above appeal filed against the order under section 271(1)(c) of the Income-tax Act, 1961 passed by the Hon’ble Commissioner of Income Tax- 38 dated 28 March 2013 scheduled for hearing on 8 October 2015. In this connection, I do not wish to pursue the appeal and hence request your Honours to kindly permit me to withdraw the appeal and oblige. Inconvenience caused to your Honours is highly regretted.”

3.

Ld. Departmental Representative did not have any objection to such request for withdrawal of the appeals. Therefore, after hearing both the parties, the appeals were permitted to be withdrawn. Accordingly, the appeals are dismissed as withdrawn.

The above decision was pronounced in the open court in the presence of both the parties at the conclusion of the hearing on 08/10/2015.

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