SAILESH JAISWAL,REWATPUR, SURGUJA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

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ITA 221/RPR/2022Status: DisposedITAT Raipur12 June 2023AY 2014-15Bench: 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. The Tribunal permitted the withdrawal.

What were the facts?

The assessee filed an appeal against an order passed by the Pr. Commissioner of Income Tax. The appeal arose from an order passed by the Assessing Officer under sections 143(3)/147 of the Income-tax Act for Assessment Year 2014-15.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal should be granted.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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 S.R. Rao, Advocate
For Respondent: Shri S.K. Meena, CIT-DR
Hearing: 12.06.2023Pronounced: 12.06.2023

आदेश / ORDER

PER ARUN KHODPIA, AM:

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’), dated 18.03.2021, which in turn arises from the order passed by the A.O. u/ss.143(3)/147 of the Income-tax Act, 1961 (for short ‘Act’), dated 23.12.2018 for A.Y. 2014-15.

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 Shailesh Jaiswal Vs. Pr. CIT, Raipur-1 (C.G.)

5.

Resultantly, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in open court on 12th day of June, 2023.

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