M/S MUSTUFA ASSOCIATES,CHANDRAPUR vs. INCOME TAX OFFICER WARD -3, CHANDRAPUR

PDF · subscribers
ITA 92/NAG/2020Status: DisposedITAT Nagpur12 October 2022AY 2010-113 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 appeal. The withdrawal was based on the ground that similar relief was granted in a previous related appeal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. The assessee later requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal. The underlying assessment was framed under Section 143(3) read with Section 263.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, NAGPUR

Before: SHRI R.S. SYAL

For Appellant: Shri Sanjay Thakar
For Respondent: Shri G.J. Ninawe

आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee is directed against the order dated 28-02-2020 passed by the CIT(A)-2, Nagpur, in relation to the assessment year 2010-11. 2. The Ld. AR has filed an application dated 10.10.2022 on behalf of the assessee requesting for withdrawal of the appeal on the ground that necessary relief has been allowed by the Tribunal in the order in by quashing the revisionary order, pursuant to which the instant proceedings resulted into the framing of assessment u/s 143(3) read with section 263 of the Income-tax Act, 1961. The Ld. DR did not raise any objection. I allow the request of ld. AR to withdraw the appeal. 3. In the result, appeal is dismissed as ‘withdrawn’. Order pronounced in the Open Court on 12th October, 2022.

- Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; ददिधांक Dated : 12th October, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The CIT(A)-2, Nagpur 4. The Pr.CIT-3, Nagpur विभागीय प्रविविवि, आयकर अपीलीय अविकरण, 5. Nagpur / DR, Nagpur 6. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 11-10-2022 Sr.PS 2. Draft placed before author 12-10-2022 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →