MANJU LATA SULTANIA,BILASPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

At the very outset of hearing of the appeal it was submitted by the Ld. Authorized Representative (for short ‘AR’) for the assessee that as per instruction he seeks to withdraw the present appeal. Elaborating on the reasons leading to the withdrawal of the present appeal, it was submitted by the Ld. AR that as the A.O in the course of set-aside proceedings had vide his order passed u/s.143(3) r.w.s.263 r.w.s.144B of the Act dated 23.03.2023 substantially accepted the assessee’s claim for deduction u/ss. 80C & 80D of the Act and found his claim for deduction of depreciation on motor car in order, therefore, the controversy which had led to the filing of the present appeal does no more survive.

The respondent-department despite having been intimated about the hearing of the appeal had neither put up an appearance nor moved any application seeking adjournment before us.

On a perusal of the records, it transpires that as stated by the Ld. AR, and rightly so, the A.O vide his order passed u/s.143(3) r.w.s. 263 r.w.s. 144B of the Act dated 23.03.2023 had substantially accepted the assessee’s claim for deduction u/ss. 80C & 80D of the Act. Also the disallowance of the assessee’s claim for depreciation on motor car was restricted by the A.O to a miniscule amount of Rs.30,383/-. As the assessee had accepted the aforesaid part disallowances made by the A.O in the course of set-aside proceedings, therefore, for the said reason she had sought liberty to withdraw the present appeal.

Considering the aforesaid concession of the Ld. AR we permit withdrawal of the present appeal.

Resultantly, the appeal filed by the assessee is dismissed as withdrawn in terms of our aforesaid observations.

�वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, रायपुर ब�च, रायपुर / DR, ITAT, Raipur Bench, Raipur. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // �नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, रायपुर / ITAT, Raipur.