UJJWAL JHABAK,RAIPUR vs. PR. COMMISSIONER OF INCOME TAX-1, RAIPUR

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ITA 87/RPR/2021Status: HeardITAT Raipur01 August 2022AY 2011-124 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order. Subsequently, the assessee sought to withdraw the appeal because a fresh assessment order accepting the returned income had been passed.

What were the issues?

Whether the appeal filed by the assessee should be withdrawn based on subsequent developments in the assessment proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA

For Respondent: Shri P.K Mishra, CIT-DR
Hearing: 01.08.2022Pronounced: 01.08.2022

आदेश / ORDER

PER RAVISH SOOD, JM:

1.

The present appeal filed by the assessee is directed against the order passed by the Pr. CIT, Raipur-1 dated 26.03.2021 which in turns arises from the order passed by the A.O under Sec. 147 r.w.s. 143(3) of the Income-tax Act, 1961 (in short ‘the Act’) dated 12.12.2018 for assessment year 2011-12.

2.

The assessee has filed a letter dated 29.06.2022 stating that he is seeking withdrawal of the present appeal for the reason that the A.O has passed the assessment order dated 28.03.2022 u/s.143(3) r.w.s. 263 of the Act wherein, he has accepted the returned income. Backed by the aforesaid facts it is requested by the assessee that the captioned appeal may be allowed to be withdrawn.

3.

The ld. D.R did not raise any objection to the seeking of withdrawal of appeal by the assessee.

4.

In view of the above facts and circumstances, we dismiss the appeal of the appellant-assessee as withdrawn.

3 Ujjwal Jhabak Vs. Pr. CIT-1, Raipur

5.

In the result, appeal of the assessee is dismissed as withdrawn in terms of our aforesaid observations. Order pronounced in open court on 01st day of August, 2022.

Sd/- Sd/- ARUN KHODPIA RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; �दनांक / Dated : 01st August, 2022 SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :

1. 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.

4 Ujjwal Jhabak Vs. Pr. CIT-1, Raipur

Date 1 Draft dictated on 01.08.2022 Sr.PS/PS 2 Draft placed before author 02.08.2022 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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