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

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

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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: 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by him u/s.143(3) r.w.s. 263 r.w.s.144B, dated 24.02.2023, therefore, as instructed the present appeal is sought to be withdrawn.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-1 ITA No. 38/RPR/2022

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Resultantly, the appeal filed by the assessee is dismissed as withdrawn in terms of our aforesaid observations.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

Sd/- Sd/- RAVISH SOOD ARUN KHODPIA (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) रायपुर/ RAIPUR ; �दनांक / Dated : 11th April, 2023 SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant. 2. ��यथ� / The Respondent. 3. The Pr. CIT, Raipur-1 (C.G) 4. �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.

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