SMS LTD.,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, , NAGPUR

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ITA 34/NAG/2022Status: DisposedITAT Nagpur31 October 2023AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member), DR. DIPAK RIPOTE (Accountant Member)3 pages

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Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK RIPOTE

Hearing: 26.10.2023Pronounced: 31.10.2023

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT INCOME TAX APPELLATE TRIBUNAL : PUNE BENCHES : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK RIPOTE, ACCOUNTANT MEMBER I.T.A.No.34/NAG./2022 Assessment Year – 2017-2018 SMS Ltd., The Pr. CIT-1, 20 STPI, Gayatri Nagar Aaykar Bhawan, Parsodi, Nagpur. Civil Lines, PIN – 440 022 vs. Nagpur – 440 001 Maharashtra. Maharashtra. PAN AACCS9854P (Appellant) (Respondent) For Assessee : Shri Kapil Hirani on behalf of Shri Mukesh Agrawal, C.A. For Revenue : Shri Kailash G. Kanojiya, CIT-DR Date of Hearing : 26.10.2023 Date of Pronouncement : 31.10.2023

ORDER PER SATBEER SINGH GODARA, J.M. :

This assessee’s appeal, for assessment year 2017- 18, arises against the CIT(A)-1, Nagpur’s Order in case No.CIT(A)-1/465/2019-20, dated 23.07.2020, involving proceedings u/s.143(3) of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

2 ITA.No.34/Nag./2022 2. During the course of hearing, learned counsel appearing for the assessee seeks permission for withdrawal of it’s appeal vide letter dated 23.10.2023 reads as under :

3.

Learned DR has no objection.

4.

We therefore, dismiss the appeal of the assessee as withdrawn.

3 ITA.No.34/Nag./2022 Order pronounced in the open Court on 31.10.2023.

Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER

Pune, Dated 31st October, 2023 VBP/- Copy to 1. The applicant 2. The respondent 3. The CIT(A)-1, 216, Aayakar Bhavan, Telangkhedi Road, Civil Lines, Nagpur – 440 001. 4. The Pr. CIT, Nagpur concerned. 4. D.R. ITAT, Nagpur Bench, Nagpur. 5. Guard File. //By Order// //True Copy //

Assistant Registrar, ITAT, Pune Benches, Pune.

SMS LTD.,NAGPUR vs PRINCIPAL COMMISSIONER OF INCOME TAX-1, , NAGPUR | BharatTax