PRAKASH DAVARA,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-2, RAIPUR

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ITA 223/RPR/2022Status: HeardITAT Raipur17 August 2023AY 2009-10Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's authorized representative sought permission to withdraw the appeal. The Departmental Representative did not object to this request. Therefore, the tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Pr. Commissioner of Income Tax under Section 263 of the Income Tax Act, 1961. This order arose from an assessment made by the Assessing Officer under Section 147 read with Section 143(3).

What were the issues?

The primary issue was the assessee's request to withdraw the appeal filed against the revisionary order passed by the Pr. CIT.

Which sections of the Income-tax Act were involved?

Section 263,Section 147,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 Praveen Jain, CA
For Respondent: shri V.K Singh, CIT-DR &
Hearing: 17.08.2023Pronounced: 17.08.2023

आदेश / ORDER

PER RAVISH SOOD, JM:

1.

The present appeal filed by the assessee is directed against the order passed by the Pr. Commissioner of Income Tax-2, Raipur (for short ‘Pr. CIT’) u/s. 263 of the Income Tax Act, 1961 (for short ‘Act’), dated 30.03.2016, which in turn arises from the order passed by the A.O. u/s. 147 r.w.s 143(3) of the Act, dated 21.02.2014 for A.Y. 2009-10.

2.

After arguing for some time, Shri Praveen Jain, Ld. Authorized Representative (for short ‘AR’) for the assessee has sought liberty for withdrawing the appeal. In support of his aforesaid claim, the Ld. AR has placed on record a letter dated 17.08.2023 which reads as under :

“The case of the assessee, Prakash Davara vide ITA- 223/RPR/2022 for A.Y.2009-10 was filed before the Hon. Bench on 15.11.2022. Assessee request for the withdrawal of appeal with the permission of Hon. Bench.”

The aforesaid request of the Ld. AR was not objected to by the Ld. Departmental Representative (for short ‘DR’).

3.

Considering the aforesaid facts, appeal of the assessee is dismissed as withdrawn.

3 Prakash Davara Vs. Pr. CIT-2, Raipur

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in open court on 17th day of August, 2023.

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