DCIT, BHILAI, BHILAI vs. BHILAI JAYPEE CEMENT LIMITED, DURG

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ITA 258/RPR/2023Status: DisposedITAT Raipur25 September 2023AY 2015-16Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA, ACCOUNTANT MEMBER :: 2 :: 2. At the time of hearing, Registry pointed out that there were a submission of letter dated 05.09.2023 with a request to withdraw the appeal filed in ITA No.258/RPR/2023 dated 26.07.2023. The letter submitted by Department is extracted as under : :: 3 :: 3. The aforesaid letter is shown to the Respondent / Assessee’s Representative to clarify, if they have any objection to it, however there was no objection by4 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the Revenue's request to withdraw the appeal. The reason for withdrawal was that the same appeal had been filed twice.

What were the facts?

The Revenue filed an appeal against an order passed by the National Faceless Assessment Centre. During the hearing, the Revenue requested to withdraw the appeal.

What were the issues?

Whether the Revenue's request for withdrawal of appeal should be granted. The appeal was withdrawn due to a procedural error of filing the same appeal twice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH: RAIPUR

Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA

Hearing: 22.09.2023Pronounced: 25.09.2023

आदेश / O R D E R PER ARUN KHODPIA, ACCOUNTANT MEMBER:

1.

The captioned appeal is filed by the Revenue against the order passed by the National Faceless Assessment Centre, Delhi dated 08.05.2023 which in turn arises from the order by Ld. Assessing Officer u/s 147 r.w.s 144 r.w.s 144B of the Income Tax Act dated 29.03.2022 for Assessment Year 2015- 16.

2 :: 2. At the time of hearing, Registry pointed out that there were a submission of letter dated 05.09.2023 with a request to withdraw the appeal filed in dated 26.07.2023. The letter submitted by Department is extracted as under :

3 :: 3. The aforesaid letter is shown to the Respondent / Assessee’s Representative to clarify, if they have any objection to it, however there was no objection by the Learned AR.

4.

Under such circumstances, since the Revenue has requested for withdrawal of appeal on the ground that they have filed the same appeal twice as explained in their aforesaid letter of request. Thus, as requested the appeal of Revenue is permitted to be withdrawn and accordingly stands dismissed.

5.

In the result, appeal of Revenue is dismissed.

Order pronounced on the 25th day of September 2023, in Raipur.

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