SS INDUSTRIES,LUCKNOW vs. CPC, BANGLORE

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ITA 1/LKW/2024Status: DisposedITAT Lucknow28 May 2024AY 2022-23Bench: SHRI SUDHANSHU SRIVASTAVA (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for AY 2022-23. The assessee later sought to withdraw the appeal, stating that the addition made by the Assessing Officer under Section 143(1)(a) had been rectified by the CPC.

What were the issues?

Whether the appeal filed by the assessee is maintainable after the rectification of the addition by the CPC. The primary issue was the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 143(1)(a),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW

Before: SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Vijay Prakash Agarwal, Advocate
For Respondent: Shri Sanjeev Krishna Sharma
Hearing: 22/04/2024

Appellant by Shri Vijay Prakash Agarwal, Advocate Respondent by Shri Sanjeev Krishna Sharma, Addl. CIT( DR) Date of hearing 22/04/2024 Date of pronouncement 28/ 05/2024 O R D E R

This appeal has been preferred by the assessee against order dated 03.11.2023 passed by the National Faceless Appeal Centre, (NFAC), Delhi for Assessment Year 2022-23.

2.

The ld. Counsel for the assessee sought the permission of the Bench to withdraw the appeal by moving an application dated 22.04.2024, stating as under:

“Sub: Withdrawal of appeal filed by appellant 01.01.2024 Sir, We have filed an appeal on 01.01.2024. The addition made by Assessing Officer u/s. 143(1)(a) has been rectified by the CPC Bangalore vide order dated 09.01.2024. A copy of order u/s. 154 is enclosed. Thus we withdraw our appeal.”

3.

Learned D.R. has no objection.

4.

Accordingly, I permit the assessee to withdraw the present appeal. 5. In the result, the appeal of the assessee is dismissed as withdrawn.

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