SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR

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ITA 168/RPR/2018Status: DisposedITAT Raipur20 September 2023AY 2014-15Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal filed by the assessee company was dismissed as withdrawn.

What were the facts?

The assessee company sought to withdraw its appeal before the ITAT. The reason for withdrawal was that the assessee had already received relief from the lower authorities.

What were the issues?

The primary issue was whether the assessee's appeal should be allowed to be withdrawn.

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: Shri Ajit Korde, Adv. &, Shri Ankit Agrawal, C.A
For Respondent: Shri V.K. Singh, CIT-DR
Hearing: 20.09.2023Pronounced: 20.09.2023

आदेश / ORDER

PER RAVISH SOOD, JM:

1.

The present appeal is directed against the order passed by the Commissioner of Income Tax (Appeals), Bilaspur [for short ‘ CIT(A)’], dated 31.03.2018, which in turn arises from the orders passed by the A.O. u/s. 143(3) of the Income-tax Act, 1961 (for short ‘Act’), dated 30.12.2016 for A.Y. 2014-15.

2.

The ld. Authorized Representative (for shot “AR”) for the assessee company had at the very outset sought liberty to withdraw the captioned appeal. Ld. A.R stated that as the assessee company had already received relief from the lower authorities, therefore, the present appeal is sought to be withdrawn. Our attention was drawn by the ld. AR to a letter dated 18.09.2023, wherein permission was sought to withdraw the captioned appeal. The aforesaid letter dated 18.09.2023 reads as under:-

3 M/s South Eastern Coalfields Ltd. vs. DCIT

4 M/s South Eastern Coalfields Ltd. vs. DCIT

3.

The ld. Departmental Representative (for short “DR”) did not raise any objection to the seeking of withdrawal of the aforementioned appeal by the assessee-appellant.

4.

Considering the aforesaid facts, we herein permit the assessee appellant to withdraw the present appeal i.e. A.Y. 2014-15.

5.

Resultantly, the appeal filed by the assessee company is dismissed as withdrawn.

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

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