B. VERMA & SONS,CUTTACK vs. PR.CIT, CUTTACK

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ITA 1/CTK/2021Status: DisposedITAT Cuttack26 May 2022AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the withdrawal petition filed by the assessee and, with no objection from the Revenue, dismissed the appeal in limine as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the Pr. CIT, Cuttack, which was barred by 171 days. The assessee subsequently filed a withdrawal petition stating that a consequential order had been passed by the Assessing Officer.

What were the issues?

The primary issue was whether the appeal, filed beyond the prescribed time limit and subsequently sought to be withdrawn by the assessee, should be dismissed.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: ARUN KHODPIA & ARUN KHODPIA & ARUN KHODPIA

For Respondent: Shri M.K.Gautam
Hearing: 26/5

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2015-16 M/s. B. Verma Verma & Sons, At: Vs. Pr. CIT, Cuttack Pr. CIT, Cuttack Bhanapur, PO: Gopalpur, Dist: Bhanapur, PO: Gopalpur, Dist: Cuttack PAN/GIR No. No.AADFB 2268E (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None (withdrawal petition) None (withdrawal petition) Revenue by : Shri M.K.Gautam, CIT (DR) Date of Hearing : 26/5/ 20 / 2022 Date of Pronouncement : 26/ /5/2022 O R D E R Per C.M.Garg g, JM

This is an appeal filed by the assessee against the or This is an appeal filed by the assessee against the or This is an appeal filed by the assessee against the order of the Pr. CIT, Cuttack dated 8.5.2020 CIT, Cuttack dated 8.5.2020 for the assessment year for the assessment year 2015-16.

2.

The appeal filed by the The appeal filed by the assessee is barred by 171 days. The assessee is barred by 171 days. The assessee has not filed condonation petition. assessee has not filed condonation petition.

3.

Vide petition dated 26.5.2022, ld A.R. of the assessee Vide petition dated 26.5.2022, ld A.R. of the assessee Vide petition dated 26.5.2022, ld A.R. of the assessee stated that against the order of the Pr. CIT, Cuttack under section 263, consequential against the order of the Pr. CIT, Cuttack under section 263, consequential against the order of the Pr. CIT, Cuttack under section 263, consequential order has been passed by the Assessing Officer, hence, he wishes to order has been passed by the Assessing Officer, hence, he wishes to order has been passed by the Assessing Officer, hence, he wishes to P a g e 1 | 2 Assessment Year : 2015-16 withdraw the appeal. Ld CIT DR did not have any objection. In view of above, we dismiss the appeal of the assessee in limine as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced on 26 /5/2022.

Sd/- sd/- (Arun Khodpia) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 26 /05/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : M/s. B.Behera & Sons, At: Bhanapur, PO: Gopalpur, Dist: Cuttack 2. The respondent: Pr. CIT, Cuttack 3. The CIT(A)-, Cuttack 4. DR, ITAT, Cuttack 5. Guard file. //True Copy//

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