M/S VIDESH COAL SERVICES PVT LTD,NAGPUR vs. INCOME TAX OFFICER WARD -1(5), NAGPUR

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ITA 50/NAG/2018Status: DisposedITAT Nagpur15 February 2022AY 2013-20144 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Pr. CIT under section 263 of the Income-tax Act. The assessee sought to withdraw the appeal during the hearing.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal, which was granted by the Tribunal.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH, NAGPUR

Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D BATTULL

For Appellant: Shri Sanjay C. Thakar, Advocate
For Respondent: Shri Pradeep Headoo, CIT-DR
Hearing: 15.02.2022Pronounced: 15.02.2022

आदेश / ORDER

PER RAVISH SOOD, JM:

1.

The present appeal filed by the assessee is directed against the order passed by the Pr. CIT,Nagpur-1, dated 11.01.2018 passed u/s 263 of the Income-tax Act, 1961 ( for short ‘the Act’), which in turn arises from the order passed by the A.O u/s.143(3) of the Act dated 30.01.2016 for assessment year 2013-14.

2.

At the very outset of hearing of the appeal, it was submitted by the Ld. Authorized Representative (for short ‘AR’) for the assessee that as per instructions he seeks to withdraw the present appeal. Elaborating on the reasons of leading to withdrawal of the aforementioned appeal, it was submitted by the Ld. AR that as substantial relief has been allowed to the assessee in the course of assessment framed by the Assessing Officer u/s.143(3) r.w.s. 263 of the Act, therefore, for the said reason, the assessee seeks permission of the Tribunal to withdraw the present appeal that was filed against the order passed by the Pr. CIT u/s 263 of the Act.

3. Per contra, the Ld. Departmental Representative (for short ‘DR’) did not raise any objection for seeking withdrawal of the present appeal by the assessee.

4.

In the backdrop of the aforesaid concession of the Ld. AR, we, herein, permit the assessee to withdraw the captioned appeal.

5.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced on 15th day of February, 2022.

Sd/- Sd/- JAMLAPPA D. BATTULL RAVISH SOOD ACCOUNTANT MEMBER JUDICIAL MEMBER रायपुर/ RAIPUR ; �दनांक / Dated : 15th February, 2022 **SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2.

3.

The Pr. CIT, Nagpur-1. 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, नागपुर/ DR, ITAT, Nagpur. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // �नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, रायपुर / ITAT, Raipur.

Date 1 Draft dictated on 15.02.2022 Sr.PS/PS 2 Draft placed before author 16.02.2022 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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