ANJUMAN HAMI E ISLAM,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), NAGPUR

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ITA 192/NAG/2022Status: DisposedITAT Nagpur19 December 2023AY 2017-18Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S.S. VISWANETHRA RAVI (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted the assessee's request to withdraw the appeal and the revenue's no objection. Therefore, the tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against a revision order passed by the Pr. CIT. The appeal was filed with a delay of 38 days, which was condoned by the tribunal. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

Whether the assessee's application to withdraw the appeal should be allowed.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

1.

This appeal by the assessee against the order dated 30-03-2022 passed by the Pr. Commissioner of Income Tax (Central), Nagpur for assessment year 2017-18.

2.

We note that this appeal was filed with a delay of 38 days. After hearing ld. DR, we condone the delay of 38 days.

3.

The assessee filed an application dated 15-12-2023 seeking permission to withdraw the present appeal. The relevant extract of the application reads as under : “2. With all humbleness and your kindness permission, we wish to withdraw this appeal. The present appeal was filed against the revision order passed by the learned PCIT under section 263. Vide the order under section 263, the learned PCIT had set aside the original assessment order passed by the Assessing Officer.”

4.

Shri Kailash G. Kanojiya, the ld. DR reported no objection in case the assessee wishes to withdraw the appeal.

5.

In view of the request made by the assessee the appeal is dismissed as withdrawn.

Order pronounced in the open court on 19th December, 2023.

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