MAHENDRA KUMAR LODHA,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

PDF · subscribers
ITA 38/RPR/2022Status: DisposedITAT Raipur11 April 2023AY 2017-18Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal filed by the assessee. The appeal was dismissed as withdrawn based on the subsequent acceptance of the assessee's claim by the AO.

What were the facts?

The assessee filed an appeal against an order passed by the Pr. CIT under Section 263, which had remanded the matter to the AO for fresh adjudication. Subsequently, the AO accepted the assessee's claim in a consequential assessment.

What were the issues?

Whether the appeal filed against a Section 263 order is maintainable when the consequential assessment has been favorably decided for the assessee.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 144B

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 R.B Doshi, CA
For Respondent: Smt. Ila M. Parmar, CIT-DR
Hearing: 11.04.2023Pronounced: 11.04.2023

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 14.02.2022, which in turn arises from the order passed by the A.O. u/s.143(3) of the Income-tax Act, 1961 (for short ‘Act’), dated 29.11.2019 for A.Y. 2017-18.

2.

The Ld. Authorized Representative (for short ‘AR’) for the assessee at the very outset of the hearing of the appeal submitted that the assessee by filing the present appeal had assailed the order passed u/s.263 of the Act, dated 14.02.2022 by the Pr. CIT, Raipur-1 wherein the matter had been remanded to the file of the A.O for fresh adjudication. Elaborating on the reason for seeking withdrawal of the captioned appeal, it was submitted by the Ld. AR that as the assessee’s claim had thereafter been accepted by the A.O in the consequential assessment framed by him u/s.143(3) r.w.s. 263 r.w.s.144B, dated 24.02.2023, therefore, as instructed the present appeal is sought to be withdrawn. Ld. AR has placed on record a letter dated 10.04.2023 stating the aforesaid facts.

3.

The Ld. Departmental Representative (for short ‘DR’) did not raise any objection to the seeking of withdrawal of the present appeal by the assessee appellant.

3 Mahendra Kumar Lodha Vs. Pr. CIT, Raipur-

4.

Considering the aforesaid factual position, we permit the withdrawal of the present appeal.

5.

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

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

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →