SHYAM SUNDER AGRAWAL HUF,JANJGIR-CHAMPA vs. INCOME TAX OFFICER, WARD- JANJGIR CHAMPA, JANJGIR-CHAMPA

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ITA 175/RPR/2022Status: DisposedITAT Raipur19 January 2023AY 2009-10Bench: SHRI RAVISH SOOD (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the captioned appeals as no objection was raised by the Revenue. Consequently, all the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the orders of the CIT(Appeal) which arose from orders passed by the AO under Section 144/147 of the Income-tax Act for AYs 2007-08, 2008-09 & 2009-10. The assessee sought permission to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeals. The Tribunal considered the assessee's request and the Revenue's lack of objection.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPURBENCH “SMC”, RAIPUR

Before: SHRI RAVISH SOOD

For Appellant: Shri Sunil Kumar Agrawal, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 19.01.2023Pronounced: 19.01.2023

आदेश / ORDER

PER RAVISH SOOD, JM

1.

The captioned appeals filed by the assessee are directed against the consolidated order passed by the CIT(Appeal), Bilaspur dated 28.03.2018, which in turn arises from the respective orders passed by the A.O under Sec.144/147 of the Income-tax Act, 1961 (in short ‘the Act’) for A.Ys. 2007-08, 2008-09 & 2009-10.

2.

At the time of hearing of the appeals, the Ld. Authorized Representative (for short ‘AR’) for the assessee had sought liberty for withdrawing the captioned appeals. My attention was drawn by the Ld. AR to the letters dated 18.01.2023 for all the aforementioned years, wherein, the assessee-appellant had requested that he may be permitted to withdraw the captioned appeals.

3.

Per contra, the Ld. Departmental Representative (for short ‘DR’) did not raise any objection as regards the withdrawal of the aforementioned appeals by the assessee.

4.

Considering the aforesaid request of the Ld. AR, which had not been objected to by the Ld. DR, I herein permit the withdrawal of the captioned appeals.

3 Shyam Sunder Agrawal HUF Vs. ITO, Janjgir-Champa (C.G.) to 175/RPR/2022

5.

Resultantly, all the appeals filed by the assessee are dismissed as withdrawn.

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