M.R. CONSTRUCTION,KANKER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAIPUR

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ITA 142/RPR/2022Status: DisposedITAT Raipur17 July 2023AY 2014-15Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals as the revenue did not object to the request. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the orders of the CIT(Appeals) which arose from reassessment proceedings initiated by the AO. The assessee's representative requested to withdraw the appeals.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals filed before the tribunal.

Which sections of the Income-tax Act were involved?

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 Amit M Jain, Advocate
For Respondent: Shri Choudhary N.C Roy, Sr. DR
Hearing: 14.07.2023Pronounced: 17.07.2023

आदेश / ORDER PER BENCH: The captioned appeals filed by the assessee are directed against the orders passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 02.06.2022 & 06.06.2022, which in turn arises from the respective orders passed by the A.O. under Sec. 147 r.w.s. 143(3) of the Income-tax Act, 1961 (in short ‘the Act’) dated 17.12.2018 for the assessment years 2013-14 & 2014-15.

2.

At the very outset, Shri Amit M. Jain, the Ld. Authorized Representative (for short ‘AR’) for the assessee submitted that as per instruction, the assessee wants to withdraw the captioned appeals. Our attention was drawn by the Ld. AR to a letter dated 14.07.2023, wherein it was requested that permission be granted to withdraw the aforesaid appeals.

3.

Per contra, the Ld. Departmental Representative (for short 'DR') did not raise any objection to the seeking of withdrawal of the appeals by the assessee.

4.

Considering the aforesaid concession of the Ld. AR who as per the instruction of the assessee has sought to withdraw the captioned appeals,

1.

3 M.R Construction Vs. ACIT, Circle-2(1), Raipur & 142/RPR/2022 which had not been objected by the department, we herein permit the same.

5.

Resultantly, the appeals filed by the assessee are dismissed as withdrawn.

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