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
AI SummaryDismissed

What did the Tribunal hold?

The assessee's counsel sought permission to withdraw the appeal. The learned DR had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2017-18. The appeal arose from proceedings under section 143(3) of the Income Tax Act.

What were the issues?

The primary issue was the assessee's request for withdrawal of their appeal before the tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK RIPOTE

Hearing: 26.10.2023Pronounced: 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We therefore, dismiss the appeal of the assessee as withdrawn.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.

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