NARENDRA SINGH TUTEJA, AMBIKAPUR,SURGUJA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The assessee, through their Authorized Representative, sought permission to withdraw the appeal. The Departmental Representative did not object to this request.
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. The appeal arose from an order passed by the Assessing Officer under Section 143(3)/147.
What were the issues?
The primary issue was whether the assessee should be permitted to withdraw their appeal before the tribunal.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA
आदेश / ORDER PER RAVISH SOOD, JM:
The present appeal filed by the assessee is directed against the order passed by the Pr. Commissioner of Income-Tax, Raipur-1, (for short ‘Pr. CIT’) u/s.263 of the Income-tax Act, 1961 (in short ‘the Act’) dated 27.03.2021, which in turn arises from the order passed by the A.O. under Sec.143(3)/147 of the Act dated 25.12.2018 for assessment year 2012-13.
The Ld. Authorized Representative (for short ‘AR’) for the assessee by filing a letter dated 20.07.2023 has sought liberty to withdraw the present appeal. The relevant contents of the aforesaid letter reads as under: “2. It is submitted that since the appeal is delayed, the assessee does not want to pursue the appeal and wishes to withdraw the same. It is therefore requested that the assessee may kindly be permitted to withdraw the appeal. The assessee shall pursue the appeal filed by him before ld. CIT(A) against the set aside assessment order.”
Per contra, the Ld. Departmental Representative (for short 'DR') did not raise any objection to the seeking of withdrawal of the appeal by the assessee appellant.
Considering the aforesaid concession of the Ld. AR who as per the instruction of the assessee has sought liberty to withdraw the present appeal, which had not been objected by the department, we herein permit the same.
3 Narendra Singh Tuteja Vs. Pr. CIT, Raipur-
Resultantly, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in open court on 20th day of July, 2023.
More judgments on Section 263
- Gillette India Limited, Mumbai vs Principal Commissioner of Income Tax, JaipurITA 1316/JPR/2026[2018-19]Status: Disposed16 Oct 2026AY 2018-19
- Neo Structo Construction P. Ltd., Ahmedabad vs The Pr. CIT- 3, AhmedabadITA 1216/AHD/2026[2015-2016]Status: Disposed16 Oct 2026AY 2015-2016
- Vimal Harilal Baldania, Gandhidham vs The ITO Ward 2, GandhidhamITA 770/RJT/2025[2017-18]Status: Disposed15 Oct 2026AY 2017-18
- J.D. Marketing, Kolkata vs ITO, Ward 37(1), KolkataITA 1493/KOL/2026[2015-2016]Status: Disposed15 Oct 2026AY 2015-2016
- J.D. Marketing, Kolkata vs ITO, Ward 37(1), KolkataITA 1492/KOL/2026[2013-2014]Status: Disposed15 Oct 2026AY 2013-2014
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