INCOME TAX OFFICER, WARD -1, AKOLA vs. SHRI JAGDISHPRASAD PRABHUDAYAL BACHHUKA, AKOLA

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ITA 236/NAG/2019Status: DisposedITAT Nagpur30 October 2023AY 2010-11Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S.S. VISWANETHRA RAVI (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). Subsequently, the Revenue requested to withdraw the appeal. The CIT(A) had passed a rectification order cancelling their earlier order.

What were the issues?

Whether the Revenue should be allowed to withdraw its appeal. The CIT(A) had passed a rectification order that rendered the appeal moot.

Which sections of the Income-tax Act were involved?

Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR

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

For Respondent: Shri Kailash G. Kanojiya

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

1.

This appeal by the Revenue against the order dated 27-06-2019 passed by the Commissioner of Income Tax (Appeals)-1, Nagpur [‘CIT(A)’] for assessment year 2010-11.

2.

The Revenue vide letter dated 19-10-2023 prayed to withdraw the present appeal. The relevant extract of the application reads as under : “The above appeal is fixed before the Hon’ble ITAT, Bench, Nagpur for virtual hearing on 19.10.2023. In this case, it is noticed that the Ld. CIT(A)- 1, Nagpur has passed rectification order u/s 154 r.w.s. 250 on 13.09.2019 wherein the Ld. CIT(A) has invoked and cancelled the order passed u/s 250 dated 27.06.2019 (copy of the said order is enclosed for ready reference). In view of the above fact and circumstances, it is, therefore, requested to allow withdraw the said appeal.”

3.

The assessee has no objection in case the Revenue wishes to withdraw the present appeal.

4.

In view of the request made by the Revenue the appeal is dismissed as withdrawn.

Order pronounced in the open court on 30th October, 2023.

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