What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal. The departmental representative for the revenue did not object to the withdrawal.

The assessee filed an appeal against an assessment order under section 143(1). The assessee later requested to withdraw the appeal as the relief claimed had already been granted in a regular assessment order.

What were the issues?

Whether the assessee's appeal against the 143(1) order should be withdrawn as the relief was already granted in a regular assessment.

M/S Sunflag Iron & Steel Co.Ltd vs Deputy Commissioner of… | ITAT Nagpur 2023

Income Tax Appellate Tribunal, NAGPUR BENCH : : NAGPUR

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Sanjy C.Thkar – AR

For Respondent: Shri Rishi Kumar Bisen – DR

Hearing: 30/08/2023Pronounced: 31/08/2023

आदेश/ ORDER

PER DR. DIPAK P. RIPOTE, AM:

This appeal filed by the assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-2, Nagpur dated 24.10.2019 emanating from the assessment order under section 143(1) Income Tax Act, 1961 (in short “the Act”).

M/s.Sunflag Iron & Steel Co. Ltd. [A]

The ld.Authorised Representative(ld.AR) of the assessee, Advocate Shri Sanjay Thakar filed a letter requesting as under : “It is prayed that relief as claimed having already been given by the Department in regular asst. order the present appeal against 143(1) order be kindly treated as withdrawn and/or appropriate order may be passed.”

The ld.Departmental Representative(ld.DR) for the Revenue did not object for the withdrawal of the appeal by the assessee.

3.1 Accordingly, assessee is allowed withdraw his appeal.

In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 31st August, 2023.

M/S SUNFLAG IRON & STEEL CO.LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INOCOME-TAX, BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments