M/S SANJAY CONSTRUCTION INDUSTRIES,PARATWADA vs. TH PRINCIPAL C.I.T.-1, NAGPUR

This appeal by the assessee against the order dated 18-03-2015 passed by the Pr. Commissioner of Income Tax-1, Nagpur (“PCIT”) for assessment year 2010-11.

We find that this appeal was filed with a delay of 289 days. To condone the said delay, the assessee filed notarized affidavit dated 05-01- 2017 explaining the reasons for delay. On perusal of the same, upon hearing both the parties, the delay of 289 days is condoned.

The assessee filed an application dated 11-11-2022 seeking permission to withdraw the present appeal. The relevant extract of the application reads as under : “With all humbleness and if your kindness permit, we do not wish to press this appeal. The present appeal was filed against the revision order passed by the learned PCIT under section 263. Vide 263, order, the learned PCIT set aside the original assessment order passed by the Assessing Officer. The Assessing Officer as per the directions of the PCIT, passed a consequential order under section 143(3) r.w.s. 263. Assessee has preferred appeal against the said assessment order which is pending before CIT(Appeals). Assessee will pursue and contest the additions before CIT(Appeals). We humbly wish to submit that we do not wish to press this appeal against revision order u/s. 263. For this act of kindness, assessee shall always remain obliged.”

Shri Kailash G. Kanojiya, the ld. DR reported no objection in case the assessee wishes to withdraw the appeal.

In view of the request made by the assessee the appeal is dismissed as withdrawn.