KESAVAN RAVINDRAN SANTOSH KUMAR,BHILAI vs. PR. COMMISSIONER OF INCOME TAX, RAIPUR - 1, RAIPUR

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ITA 81/RPR/2022Status: DisposedITAT Raipur11 July 2023AY 2017-18Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as requested. The Departmental Representative did not object to the withdrawal.

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. This order arose from the Assessing Officer's assessment order. The assessee's authorized representative sought to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be permitted to be withdrawn.

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, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA

For Appellant: Shri Nilesh Jain, CA
For Respondent: Smt. Ila M. Parmar, CIT-DR
Hearing: 11.07.2023Pronounced: 11.07.2023

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, Raipur-1 (for short ‘Pr. CIT’) u/s.263 of the Income Tax Act, 1961 (for short ‘Act’) dated 24.03.2022, which in turn arises from the order passed by the A.O. u/s.143(3) of the Act, dated 29.11.2019 for A.Y. 2017-18.

2.

At the very outset, the Ld. Authorized Representative (for short 'AR') for the assessee had sought liberty for withdrawing the aforesaid appeal. Our attention was drawn by the Ld. AR to a letter dated Nil wherein it was requested that permission be granted to withdraw the aforesaid appeal.

3.

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.

4.

Considering the aforesaid concession of the Ld. AR who as per the instruction of the assessee has sought to withdraw the present appeal, which had not been objected by the department, we herein permit the same.

3 Kesavan Ravindran Santosh Kumar Vs. Pr. CIT, Raipur-

5.

Resultantly, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in open court on 11th day of July, 2023.

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